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Evaluation of the Impact and Effectiveness of the Small Business Rates Relief Scheme
1 Introduction
Introduction
Aims of the Study
1.1 DTZ Pieda Consulting was commissioned by the Scottish Executive to undertake a study into the operation of the Small Business Rates Relief Scheme (SBRRS). The aims of the study were as follows.
- To establish the benefits to ratepayers of receiving SBBR.
- To identify and assess the impact of the Scheme on specific types of business.
- To identify the costs to those ratepayers who fund the Scheme.
- To identify whether ratepayers have changed their behaviour in response to the Scheme.
- To provide an overall assessment of the economic impact of the Scheme.
- To identify the impact of the Scheme on the property market.
1.2 The Terms of Reference for the study are presented in Appendix E.
1.3 The first phase of the study was intended to provide an assessment of these issues on the basis of desk research and limited consultation work and to determine whether there was any need for an in-depth assessment of the Scheme through more detailed primary research.
Study Method
1.4 The study involved the following elements of work. The full list of consultees in provided in Appendix A.
- A review of the literature on the use of relief from rates payments.
- An analysis of local authority data on take up of the relief.
- Consultations with stakeholders and other local advisory bodies.
- A telephone survey with 30 companies receiving rates relief.
Report Structure
1.5 The structure of the report is as follows.
- Section 2 sets out the workings of the Scheme and reviews the literature on the subject.
- Section 3 provides analysis of all local authority valuation rolls and rates relief data for 11 areas.
- Section 4 gives the results from a survey of 30 companies that have benefited from the Scheme.
- Section 5 provides feedback from consultations with stakeholder organisations and business advisory bodies.
- Section 6 then sets out our conclusions on the Scheme to date and recommendations for phase 2.
1.6 We acknowledge the support and assistance of the Scottish Executive in undertaking this work, as well as that of the local authorities that provided us with the necessary data and the consultees who provided the time to respond to our questions.
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