§ 36. Mr. KirkwoodTo ask the Secretary of State for Scotland if he will review the system of non-domestic rates relief available to small businesses in Scotland; and if he will make a statement. [19605]
§ Mr. KynochThe Non-domestic Rates (Levying) (Scotland) Regulations 1995 introduced provisions to protect all ratepayers including small businesses from unexpected and significant increases in rates bills resulting from the combined effects of the 1995 Revaluation and the introduction of the national non-domestic rate in Scotland.
The Local Government etc. (Scotland) Act 1994 also introduced with effect from 1 April 1995 a power permitting rating authorities to remit any rate levied by them where the ratepayer would otherwise suffer hardship and where it would be in the interests of the authority's council tax payers to do so.
I have no plans to review further the arrangements for non-domestic rating relief.