New draft legislation on non-domestic rates (NDR) has been tabled to tackle tax avoidance and promote the Deposit Return Scheme (DRS).
Regulations laid before the Scottish Parliament will 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.
