- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether it will introduce a small business rates relief scheme on 1 April 2001 and what the reasons are for its position on the matter.
Answer
I refer the member to the answer given to question S1W-11050.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether rateable values in Scotland and in England and Wales are now harmonised and, if not, which hereditaments do not have harmonised rateable values.
Answer
A harmonised approach to determining rateable values has been adopted between Scotland, England and Wales. Assessors have confirmed that there are no specific classes of property where harmonisation is considered to be an issue.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Thursday, 09 November 2000
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Current Status:
Answered by Sam Galbraith on 22 November 2000
To ask the Scottish Executive what steps have been and will be taken to ensure that the planning appeals system is compliant with Article 6(1) of the European Convention of Human Rights and Fundamental Freedoms.
Answer
I refer the member to the answer given to question S1W-6799 on 30 May 2000.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether, if it introduces a small business rates relief scheme, it will introduce a scheme under which small businesses occupying premises with rateable values of less than #10,000 receive rates relief according to a set of rateable value bands, with those occupying the lowest value premises receiving the greatest relief.
Answer
We are considering the position on rate relief for small businesses and will announce before Christmas what conclusions have been drawn and how we intend to proceed.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether it has met the Inland Revenue to discuss the Federation of Small Businesses' proposal for a small business rates relief scheme and, if not, whether it will now initiate such a meeting.
Answer
We are considering the position on rate relief for small businesses and will announce before Christmas what conclusions have been drawn and how we intend to proceed. We have not met with the Inland Revenue to discuss rate relief for small businesses.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive what research it has carried out since 8 December 1999 on the issue of a small business rates relief scheme.
Answer
The Scottish Valuation and Rating Council (SVRC) has been considering the issue of small business rates relief and the Small Business Consultative Group (SBCG) has been considering the wider issue of assistance for small businesses.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive on what dates since 8 December 1999 it has met representatives of the Assessors to discuss a small business rates relief scheme and when it will next meet such representatives.
Answer
The Executive meets regularly with the Scottish Assessors to discuss a number of non-domestic rating matters, including assistance for small businesses.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether implementing a small business rates relief scheme would give rise to additional costs for local authorities and what the nature and level of any such additional costs would be.
Answer
The costs of administering any small business rates relief scheme will be taken into account in considering how best to proceed. We are considering the position on rate relief for small businesses and will announce before Christmas what conclusions have been drawn and how we intend to proceed.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether it will provide a breakdown of all the administration costs which would arise from the introduction of a small business rates relief scheme.
Answer
It is not possible to provide such a breakdown. It depends on the type of scheme which may be introduced.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 08 November 2000
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Current Status:
Answered by Peter Peacock on 22 November 2000
To ask the Scottish Executive whether business rates represent a greater burden to small businesses than to larger businesses.
Answer
It will depend on the particular business, but in general there is some evidence which suggests that non-domestic rates for small businesses represent a greater proportion of turnover than their counterparts in larger businesses.