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.
PFnov1999
