Image source, bbc

Housing Minister Kevin Stewart says empty homes are a wasted resource and points to funding through the empty home partnership which helps bring them back into use.

Ms Johnstone says at the current rate we would be waiting 173 years for all empty homes to come back into use.

The minister says local authorities who have invested in empty homes officers are doing much better work and he calls for more the be recruited.

Image source, bbc

More than 15,000 empty homes were charged double council tax last year in a bid to reduce the number of unoccupied properties in Scotland.

BBC research found councils such as Aberdeen, Edinburgh and Fife had raised millions in extra revenue while others had not used the powers at all.

Glasgow City Council has just begun to use the levy which has been available to local authorities for four years.

Campaigners said the premium had a part to play in getting homes back into use.

• Owners to be forced to sell empty homes in Edinburgh
• Read more here

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Green MSP Alison Johnstone asks the Scottish Government what action it is taking to reduce the number of empty homes.

Image source, BBC/PA/Getty

Read all the questions here., external

Here's what we're covering on Holyrood Live this afternoon;

1.30 pm: Portfolio Questions – Communities and local government; social security; finance

2.30-3.00 pm: Ministerial Statement: Progress on Establishing the Citizens’ Assembly of Scotland, Scotland’s Constitutional Future

Image source, Getty Images

3.00-3.45 pm: Ministerial Statement: Tackling Child Poverty Delivery Plan, First Year Progress Report

3.45-5.00 pm: Scottish Government Debate: Working Group on Tenement Maintenance

5.00-5.30 pm: Ministerial Statement: Transvaginal Mesh Update

5.30 pm: Decision Time

5:30 pm: Members’ Business: Keith Brown – UN Special Rapporteur on Extreme Poverty and Human Rights Report

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SNP MSP Annabelle Ewing raises concerns from businesses that fitting reverse vending machines for the deposit return scheme will be classed as an improvement and therefore impact on rateable value.

Mr Barclay says he is unsure about this specific issue, but notes he did recommend the government review plant machinery because the system was complex.

When will we need a Barclay Review 2 asks Ms Ewing.

I trust that won't be Barclay, replies Mr Barclay.

Tory MSP Alexander Stewart asks if the Barclay review did any analysis on the impact on removing rates relief from independent schools or state schools.

Mr Barclay explains that there are 35,000 pupils at independent schools in Scotland and removing the rates relief would bring in around £5m.

That works out at around £150 per pupil per annum being added to a pupils' fees, which on average are £12,000, which is a 1.5% addition he says.

Mr Barclay explains the view was taken that this would not dissuade parents.

Image source, Getty Images

Labour MSP Alex Rowley asks about tools with the rates system to assist town centres.

Mr Barclay says Fresh Start relief was an example of finding ways to occupy empty premises in towns.

Fresh Start offers 100% relief on business rates for 12 months for any property which had been in receipt of empty property relief for six months.

Image source, Richard Tynan

Mr Simpson says the committee has heard evidence from some independent schools that they are on the brink and will close if rates relief is removed.

Mr Barclay replies that he can only respond to his original brief and review in 2017 and it is entirely inappropriate to give his opinion now.

"It's really not my place to come back and suggest alternative opinions should be put in place."

Mr Simpson says Mr Barclay must have an opinion on this as schools will close, but Mr Barclay says if there have been changes it's down to the Scottish government to respond to them.

Tory MSP Graham Simpson says a key area for the committee was the idea to remove rates relief for independent schools.

Where did this idea come from, he asks.

Mr Barclay explains it became apparent that since state schools paid rates, independent schools should too.

We looked into whether rates should be paid by the public sector generally he tells the committee.

Often it was the case that public bodies were in competition with the private sector (for example prisons and the health services) and therefore it would be unfair for it not to pay, Mr Barclay says.

Mr Simpson says independent schools are charities and by charging rates it would create a two tier charity sector, to which Mr Barclay says he concluded it was appropriate to level the playing field between state and independent schools.

Committee convener James Dornan asks about Mr Barclay's thoughts on the large businesses supplement.

Mr Barclay says at the time of the review the thought was that if the large business supplement was brought down to the level of England it would make Scotland a better place to do business.

"I stand by the recommendations I made in 2017."

Green MSP Andy Wightman asks if the recommendations from the Barclay Review have been brought in both through this bill and via non-legislative routes.

Ken Barclay says he is not sure that is for him to say as he has not been involved with it for the last two years, adding it was up to ministers whether to accept recommendations or not.

Image source, Getty Images

The Non-Domestic Rates (Scotland) Bill, external implements most of the recommendations of the 2017 Barclay Review, external that were thought to need primary legislation.

Non-domestic rates, also sometimes called business rates, are a tax collected by local authorities to help pay for local services.

Properties are valued by assessors, with the Scottish government setting an annual “poundage” rate: a multiplier, that together with the rateable value, determines the amount to be paid on each property.

A number of reliefs and exemptions are potentially available depending on the nature of the property or the activity being carried out, whilst larger businesses will pay a rates supplement.

More information on the NDR system can be found in the Scottish Parliament Information Centre briefing, external on the Bill.

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Committee convener James Dornan welcomes the former chair of the Barclay Review of Business Rates:

• Ken Barclay

Non-domestic rates are levied on business properties, determined by the assessed value of the building, and are the second-highest source of tax income for the Scottish government.

Many of the proposals in the Non-Domestic Rates (Scotland) Bill are based on the recommendations of the Barclay Review, external.

These include reducing the current five-year valuation cycle to three years and measures aimed at improving the administration of the system.

Marc Crothall says while the Scottish Tourism Alliance support the planned review of small business support, he urges it to recognise the other benefits tourism firms bring to communities in terms of economic growth.

Ms Blair says rates relief is essential to the vitality of the charity shop sector.

She argues that charity shops are not in competition with other business on the high street and they must not be seen as such.

Mr Mackinnon agrees charity shops do have a role but he suggests a town centre with a large number of them tends to be a signifier of a place in decline.

Image source, bbc

Rachel Blair from the Charity Retail Association calls for all local authorities to grant all charities 100% rates relief, which would allow better planning.

Currently charities in Scotland receive 80% mandatory relief of the rates payable if they meet both of the following criteria

• property must be occupied by a charity or a trustee of a charity
• property must be used wholly or mainly for charitable purposes.

Many currently grant an additional discretionary 20% rates relief, but not all, says Ms Blair.

She points to Moray Council who have removed 20% rates relief from charities in the area and she calls for consistency across Scotland.

Tory MSP Alexander Stewart asks the panel if the bill will close the loopholes around tax avoidance.

David Lonsdale says the SRC is not aware of this being a systemic problem for the sector.

We don't have an issue with the government clamping down in it though, he adds.

Mr Mackinnon says the FSB supports the small business bonus not applying to empty properties.

We also broadly support the tax avoidance measures because many of our businesses won't be impacted, he adds.

If a fee is going to be introduced to appeals, the services must improve says Stuart Mackinnon.

He also suggests the fee could be tapered so the very smallest businesses are not charged for appeal.