Date lodged: 25 September 2017
To ask the Scottish Government, further to the statement by the Cabinet Secretary for Finance and the Constitution on 12 September 2017 (Official Report, c. 49), by what date it will announce its position on the changes to reliefs and exemptions that were recommended by the review.
Answered by: Derek Mackay 23 October 2017
On 12 September, I confirmed that 22 of the 30 Barclay recommendations were accepted and six required further consideration and engagement before the Scottish Government confirms its position. These include reform of charity, empty property and sports club relief and our position will be confirmed in an implementation plan by the end of this year. Additionally, the level at which the large business supplement is set will be considered in light of affordability at future budgets.