Status: Change already law and in force
Nature and timing of the change: From April 2012 to March 2015, business rates for Scottish retail properties with a rateable value of £300,000 or more, which are also licensed to sell alcohol and registered for the sale of tobacco, are subject to an additional supplement or levy. The level for 2014/15 is 13p per £ of RV. This levy mainly affects large supermarkets in Scotland.
The provisions only apply to properties which satisfy all of the following criteria:
|Rate of levy:||
Year 2012/13 – 9.3p per £ of RV
Year 2013/14 – 13p per £ of RV
Year 2014/15 – 13p per £ of RV
This is applied in addition to standard business rates.