Question reference: S6W-10702
- Date lodged: 31 August 2022
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Current status: Answered by Tom Arthur on 26 September 2022
Question
To ask the Scottish Government which local authorities are (a) using and (b) seeking to use their powers under the Community Empowerment (Scotland) Act 2015 to reduce business rates in 2022-23.
Answer
The administration of the non-domestic rates system, including the award of reliefs, is a matter for local authorities. In the Non-domestic rates income - provisional contributable amount returns, provided by local authorities to the Scottish Government at the start of 2022-23, no local authority indicated that they expect to award rates reliefs under the Community Empowerment (Scotland) Act 2015 in 2022-23.