Following publication of the Barclay Review of Non Domestic Rates today (August 22), please find below a comment from Brian Rogan, head of rating at leading property consultancy CBRE Scotland.
“We welcome the recommendations put forward by Ken Barclay in his review, particularly the introduction of a ‘Business Growth Accelerator’, three yearly revaluations and the reduction of the large business supplement. CBRE has called for these measures in the past many times, and if they’re now implemented by the government it could be a positive step forward. However there are still many issues that haven’t been addressed. Some of these issues, such as material change of circumstances appeals, have been missed from the report and as such we will continue to call for further review.
"In general the recommendations should be debated and scrutinised before implementation, and where implemented they should be reviewed regularly to ensure they achieve in practice what they have been set out to achieve in theory.
“Three yearly revaluations from 2022 onwards won’t be of any help to businesses that are struggling at the moment with their rates liabilities however it is a step in the right direction. Furthermore if this is to be implemented in the recommended timescale, the government needs to action this now so businesses are confident it will actually happen. Given a change in legislation will be required, we’re calling on the government to put this at the front and centre of the agenda when the Scottish Parliament is recalled in September. This will be critical if the review is to be taken seriously by businesses.
"Whilst the legislation for this may passed by the government, businesses still have to ensure that their current assessments are correct as this will be the basis of their non-domestic rates liabilities for the next few years. There is a strict deadline of 30th September for businesses to appeal their new 2017 Revaluation Rateable Values.
“It is good to see that there are measures put forward to improve the appeals system but this is not recommended to be implemented for another five years which might be too late for businesses in the North-east who are struggling due to a material change in circumstances caused by the downturn in the energy sector.”

Brian Rogan, head of rating at leading property consultancy CBRE Scotland