Non-Domestic Rates (Coronavirus) (Scotland) Bill

Closed 11 Feb 2022

Opened 12 Jan 2022

Published responses

View submitted responses where consent has been given to publish the response.


The Committee wants to hear your views on the Non-Domestic Rates (Coronavirus) (Scotland) Bill.

Non-domestic rates, also known as Business Rates, are a form of property tax for businesses which help pay for local council services. The amount of tax that is paid is based on the rateable value of the property. The rateable value is based on comparable rental values in the years before the valuation takes place. Rateable values are reviewed every few years.

The Bill states that from 2 April 2020 to 1 April 2021, the impact of Covid-19 cannot be used when determining the ‘rateable value’ of a non-domestic property unless it has resulted in change to the physical state of the property.  


The Committee has already looked at the issues raised in the Bill when looking at the Valuation and Rating (Coronavirus) (Scotland) Order 2021 (“the Order”).

The Order does the same thing as the Bill, but covers the period from 1 April 2021 onwards. 

The Committee recommended to Parliament that it should approve the Order. The Order became law  on 1 December 2021. 

You can read a copy of the Committee’s report on the Order via the link below:

Why your views matter?

The Committee wants to know what you think about the Bill.

It would also like to know if there were any issues that the Committee did not consider when it was looking at the Order and that it should look at now. 

How to submit your views

Please submit your views using the online submission form, linked to below.

We welcome written views in English, Gaelic, Scots or any other language. 

The call for views closes on 11 February 2022.


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