Barclay review: non-domestic tax rates review

The Gathering 2018

Year of publication
Kenneth Barclay

Barclay review exploring how the "non-domestic rates system in Scotland could better support business growth, long term investment and reflect changing marketplaces".

The report makes a number of recommendations, some of which potentially impact on charities and the voluntary sector.

[SCVO note: the focus throughout the report on supporting private businesses, ''competition' and 'creating a level playing field' for businesses led to some questionable recommendations which are likely to be counterproductive for communities. E.g. council leisure facilities tend to have very different objectives and markets to private gyms, charity shops have a different business model to other high street shops and their profits often go towards social services that would otherwise have to be covered by the public sector. Note that the report focussed mainly on charity premises in the narrow context of charity shops.]

See also OSCR Briefing on Barclay Review

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