Turcan Connell has submitted views to the Scottish Government in relation to its proposal to remove rating relief from independent schools, as contained in the Non-Domestic Rates (Scotland) Bill.

The Bill emerged from the Scottish Government’s response to the Barclay Review, which reported in 2017 with proposals for the review and reform of the non-domestic rating regime. Those proposals included the removal of rating relief from charitable independent schools in order to create equality with non-charitable maintained sector schools.

The rule that no one type of charity should be treated differently for taxation purposes from any other type of charity has been long established. The Scottish Government proposal in relation to independent schools represents a major departure from that principle.

You can read Turcan Connell’s views on the charity clauses in the Non-Domestic Rates (Scotland) Bill here.