Supporting practitioners and their clients in Scotland

Funding for training, business rates, drinks deposit and return scheme and more…

IP image
Proposed changes to Additional Dwelling Supplement of LBTT

The Scottish government is currently consulting on changes it proposes to make to the Additional Dwellings Supplement. The proposed changes respond to complications that have arisen since the legislation was originally passed in 2016 relating to disposal of ‘main residence’, including where this involves divorce or separation, inheritance of ownership and joint purchasing.

Business rates revaluation
The latest non-domestic property revaluation takes effect in April 2023. Clients can check new property valuations for the purposes of rates bills via the Scottish Assessors portal. The Finance Secretary confirmed in the recent budget that a transitional relief scheme would be introduced to phase changes in bills for certain ratepayers.  

Scottish Drinks Deposit and Return Scheme still set to come into force in summer 2023
There has been widespread media coverage highlighting concerns about the deposit and return scheme. We will share any updated guidance if the situation changes but the current situation is:

Businesses which either produce or sell (off premises) drinks sold in plastic, glass or metal containers for sale in Scotland need to be aware of responsibilities under the Deposit and Return Scheme which comes into effect this summer, after a year’s delay arising from the pandemic. Drinks producers – large or small – are required to register with SEPA by 1 March 2023.

Retailers will have to comply with charging deposits on containers, though it is anticipated the requirement to take back empty containers from consumers will be further delayed for smaller retailers. We will continue to monitor implications regarding financial implications of charging for the deposit. In the meantime, please follow Circularity Scotland to find out updates and registration details for affected clients.

Scottish business support update
Check Business Support Scotland for information on a wide range of sectoral and local funding options open to SMEs.

Keep in touch
We really need your feedback on current business issues, so if you are able to spare a little time please sign up for our member survey platform Member Insights Community Registration or drop Susan a line at with any feedback.