Date lodged: 8 November 2017
To ask the Scottish Government, further to the answer to question S5W-11997 by Derek Mackay on 1 November 2017, what data is being collected from local authorities for the purpose of analysing the level of non-domestic rates relief awarded.
Answered by: Derek Mackay 21 November 2017
The level of non-domestic rates (NDR) relief awarded by local authorities is reported via regular NDR returns to the Scottish Government - these are audited by Audit Scotland and summary data is regularly published on the Scottish Government web site via the Scottish Local Government Finance Statistics release.
In addition, Local Authorities submit an annual “snapshot” of their billing system. This data is used in the publication of summary Non-Domestic Rates Relief Statistics for Small Business in Scotland release.
Following the Barclay review of business rates the Scottish Government accepted a number of recommendations, including checking data held on relief and further details will be published in an implementation plan later this year.