‘Swim tax’ threat remains as SNP sets out rates plan

The threat of a “swim tax” hangs over councilrun leisure centres and sports clubs after Derek Mackay vowed to investigate widening the rates regime.

The finance secretary laid out his government’s response to the Barclay review, which looked at how to modernise the business rates system.

Nurseries will be exempt, the large business supplement reduced and revaluations carried out more regularly, Mr Mackay confirmed to MSPs yesterday.

Measures not to apply charges to empty new builds and relief for small hydro-schemes were warmly welcomed by industry bodies.

Conservative MSP Murdo Fraser attacked Mr Mackay for “keeping alive the possibility” of ending rate relief for sports clubs and local authority-run leisure facilities.

The Perthshire-based MSP dubbed it a “swim tax”, saying it flies in the face of Scottish Government policy to tackle obesity.

Mairi Gougeon, the Angus SNP MSP, said: “These measures are extremely good news for small business across Angus, Dundee, Fife and Perthshire – and it proves once again that the SNP Government will always stand up for jobs and our local economy.”

Rates relief measures were also announced to help businesses expand.

Under the business growth accelerator scheme, firms will be exempt from rates increases for 12 months after they improve or expand their premises.

New-build properties will also be free from rates until they are occupied for the first time.

“This will mark Scotland as the most competitive place in the UK for business to grow and invest,” Mr Mackay told MSPs.

He announced the measures – to be introduced from next April – as he set out the Scottish Government’s response to the Barclay review of business rates in a statement at Holyrood.

He said the government intended to implement the vast majority of its recommendations.

Derek Mackay.