Non-domestic rates: setting decapitalisation rates for the 2017 revaluation
CAS agrees in principle that the Scottish Government should prescribe decapitalisation rates for the valuation of properties where the contractor’s basis is used. However, we also consider that the proposals within the Consultation could provide a level of protection for property owners against any escalating or fluctuating charging which could result from the introduction of an alternative method of valuation.
Publication date:
December 2015
Publication type:
Policy
Number of pages:
4