Non-Domestic Rates (Coronavirus) (Scotland) Bill

Reading Time: 12 minutes The Non-Domestic Rates (Coronavirus)(Scotland) Bill was introduced in the Scottish Parliament on 14 December 2021. If passed, the Bill will mean that the effect of coronavirus cannot be taken into account when setting the ‘net annual value’ and/or ‘rateable value’ for a property, which in turn determines the non-domestic rates that must be paid.

This blogpost considers the context for the Bill and its purpose.  It also considers the related secondary legislation that has already been passed by the Parliament.

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