Simple terms explainer: 

Councils are responsible for applying discounts or exemptions to business rates when certain conditions are met. For example, if a property is empty, it may qualify for Empty Property Relief, which reduces the amount of tax owed. Councils also handle other types of relief, such as for small businesses, charities, or renewable energy projects, making sure these are applied fairly and according to government rules.

Legal status

Statutory

Duty category

Revenues and benefits

Duty type

Compliance

Social determinant of health

Economic stability

Emerging policy and legislation

2

Bodies with shared interest

Institute of Revenues, Rating and Valuation (IRRV)

Scottish Assessors Association (SAA)

Chartered Institute of Public Finance and Accountancy (CIPFA)

Standards and frameworks

 

2