Date lodged: 26 April 2019
To ask the Scottish Government under what circumstances it considers that a bus shelter can constitute part of a business’s premises, and what its position is on whether such shelters should continue to be liable for non-domestic rates.
Answered by: Kate Forbes 7 May 2019
Non-domestic rates are levied on all ‘Land and Heritages’ and the valuation of those lands and heritages is a matter for Scottish assessors who are wholly independent of central and local government. Scottish Assessors follow applicable statute and case law in making their decisions on non-domestic property valuations. The Scottish Government has no locus to intervene in that process. Bus shelters are rateable and are therefore liable for non-domestic rates. Where multiple bus shelters have the same rateable occupier, such as a council, they may be entered as a composite entry.