According to Ken Barclay, former head of Scottish operations for Royal Bank of Scotland, some golf clubs, leisure centres, private schools and universities should start paying into the business rating system, but not childcare premises.
And from April next year, every single new-build that is non-residential will not pay business rates until it is occupied for the first time. After that then the new tenant will have a year without having to pay business rates. Thats the incentive put forward by the Scottish government however......Property consultant CBRE Scotland Brian Rogan said that the three-year revaluations were a step in the right direction, but added
“The proposed implementation date of 2022 offers no support to businesses that are currently struggling with their rates liabilities, particularly those in the north east which have been impacted by the recent downturn in the oil and gas sector. For businesses which have received their new 2017 revaluation rateable values but struggle to easily see how they have been set, the only option is to appeal"
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