Date lodged: 30 August 2017
To ask the Scottish Government what its position is on locally-controlled taxation of vacant and derelict land.
Answered by: Derek Mackay 6 September 2017
Vacant and derelict land is already subject to local taxation in the form of non-domestic rates, subject to certain statutory exemptions and reliefs.
We received Ken Barclay’s review of non-domestic rates on 22 August, and as promised will respond swiftly. That process started in yesterday’s Programme for Government and will continue with my statement to Parliament next week.