Local Government

That the Parliament is concerned by the Scottish Government’s plans to substantially reduce empty property relief for non-domestic rates through the proposals in the Local Government Finance (Unoccupied Properties etc.) (Scotland) Bill; is deeply concerned that the Scottish Government has introduced this proposal with no formal consultation and without making a business and regulatory impact assessment; notes the Finance Committee’s report on the Bill's financial memorandum, which concluded that, “the Committee finds it surprising that the [Financial Memorandum] makes no attempt to estimate the number of commercial properties that will be brought back into use as a result of the Bill’s empty property relief proposals”; believes that reducing the tax relief for empty properties will have a detrimental effect on business and the economy; notes that there will be significant costs to the public sector, and therefore calls on the Scottish Government to abandon its proposed changes to empty property relief for non-domestic rates.