The Scottish government has unveiled new draft legislation on non-domestic rates (NDR) that aims to promote the deposit return scheme and tackle tax avoidance.
Regulations laid before the Scottish Parliament would see parts of properties solely used to house reverse vending machines, which refund users for recycling drinks containers, exempt from NDR.
In addition, the regulations would empower councils to crack down on tax avoidance, such as the artificial use of insolvency, leasing arrangements or shell companies.
They would also make owners of non-domestic properties liable for payment, rather than the property’s occupiers, and allow for liability for payment to be backdated if an offence is repeated within a five-year period.
Public Finance Minister Tom Arthur said: “It is important that everyone pays their share and these regulations will help tackle those who seek to find loopholes to avoid payment.
“We want to ensure that parts of properties used for reverse vending machines are not liable to pay rates. This will incentivise and promote Scotland’s Deposit Return Scheme, which will launch on 16 August this year.
“Subject to the regulations passing in the Scottish Parliament, we will work to ensure Scotland’s non-domestic rates system remains progressive and in line with our net zero ambitions.”
