Changes to rating in Scotland

The Scottish Minister for Public Finance and Migration has written to all rate payers in Scotland regarding changes to the non-domestic rating system following the Barclay Review. The letter can be read here.

From the 1st April 2021 new rules will require rate payers to

• respond to requests for information from Assessors within 28 days or face a civil penalty which can rise to up to 70% of the rateable value of the property
• respond to requests for information from Councils regarding the occupation of a property within 21 days or face a civil penalty of up to £370
• notify Councils of changes in occupancy within 42 days or face a civil penalty of up to £370

Councils will be able to initiate debt recovery as soon as any payment is missed.

In return standardised bills are being introduced across all Scottish Councils and Councils should process refunds more quickly.