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
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.
Vacant and derelict land is already subject to local taxation in the form of non-domestic rates, subject to certain statutory exemptions and reliefs.