Scots prepare for different rateable values from English

11 Nov 99
The rateable values of properties in Scotland are set to rise by 13% while in England the increase could be 22%, a survey of work on next year's revaluation has shown.

12 November 1999

At present, the Uniform Business Rate is the same, at 48p. Revaluations in England and Scotland are independent of each other, with assessments south of the border carried out by the Valuation Office Agency and in Scotland by local authority assessors.

Scottish Executive officials say the revaluation exercise – which will take effect in April – should not affect the total non-domestic rate income. However, they point out that the differential changes in rateable value could mean the rate poundage in Scotland will be different from that in England.

The Scottish Executive will be required to set a Scottish rate poundage for 2000/01 which takes account of the increase in the total rateable value of non-domestic areas following the revaluation.

The sample survey has been carried out to help ministers take policy decisions, including the possibility of introducing a transitional relief scheme to protect individual ratepayers from sudden increases.

The Scottish parliament's local government committee has been hearing evidence from business representatives about the possibility of longer-term changes to the valuation system.

The inquiry follows suggestions that the small business sector suffers disproportionately from high rates compared with other business ratepayers.


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