STA News Keep up to date with all the latest news

​Response to the Report of the Barclay Review of Business Rates


Response to the Report of the Barclay Review of Business Rates from the British Hospitality Association (BHA), Scottish Licensed Trade Association (SLTA) and Scottish Tourism Alliance (STA)

The consortium of tourism industry bodies comprising BHA, SLTA and STA acknowledges the publication today of the report of the Barclay Review of Business Rates and recognises the significant amount of work which has gone into reaching the 30 recommendations which are made to the Scottish Government. While the Review Group acknowledges the case made by BHA that the system of valuing hospitality and licensed businesses is flawed and unfair*, it also acknowledges that there is no system of valuation that is likely to meet with the universal approval of all businesses in such a diverse sector. However, in submissions to Barclay, the industry suggested that Scottish Assessors engage with the industry, its trade bodies and advisers to discuss and agree a future valuation framework which is acceptable to and understood by the industry.

BHA and the other trade organisations will continue to make this case to Scottish Government as it considers how it will respond to the recommendations published today and will begin this at a scheduled meeting with Finance Secretary, Derek Mackay MSP next week. Importantly, the hospitality industry will want to know what proposals Scottish Government has for extending the relief currently available on extortionate rateable values beyond 31 March next year.

The consortium welcomes several of the recommendations in the report including proposals:

To introduce a Business Growth Accelerator

For rural reliefs for key services

To expand the Fresh Start scheme

To reduce unfair rates competition with hospitality businesses from universities and other public sector services

To reduce valuation intervals to three years based on a Tone Date the previous year

To reduce the Large Business Supplement

To review of the Small Business Bonus Scheme

That Scottish Assessors should: improve the information available on rateable value calculations and methodologies; provide greater transparency and consistency in approach and consult on proposed changes to Practice Notes

To reform of the appeals system

To apply a civil penalty for failure to provide information to the Assessor.

Industry realises that these reforms will take time to implement and that some may require primary legislation but urges Scottish Government to move ahead as soon as possible and to engage with businesses as it reaches decisions on the outcome of the report.


*This is confirmed in a report from the Scottish Parliament Information Centre (SPIcE) in June 2015 which indicates that hospitality businesses pay more in business rates than do other sectors of the economy. (SPICe – Financial Scrutiny Unit Briefing Non-Domestic Rates, June 2015)

Last Modified: Tuesday 22 August 2017 11:21
Related Articles: ​TS2020 Annual Report 2018 published The welcome impact of Scotland's Tourism sector on sustainable business Non Domestic Rates Legislation 2018-19 Trivago Industry Insights Project - search behaviour and preferences reports coming soon! Scotland to host leaders' summit for business events industry Findings of Collaborative Economy & Scottish Tourism Report Announced STA Patrons French Duncan announces NEW HR Training Programme for businesses Finalists named for new Business Events category of Scottish Thistle Awards ​Britannia Celebrates Best Year Ever Since Opening 20 Years Ago STA members offer: 10% off all listing and advertising rates in the TMSA Event Calendar 2018.