Under consideration PE2226: Require Business Improvement District levies to be limited to a single percentage of rateable value
Calling on the Scottish Parliament to urge the Scottish Government to change the regulations for Business Improvement Districts (BIDs) in Scotland so that BID levies are required to range from 1-2% of the relevant non-domestic rate with a maximum levy of 4%. In addition, the agreed percentage levy should be applied equally to all liable properties.
This would help ensure that BID levies are not arbitrary but proportionate and consistent and would prevent smaller businesses from being unfairly burdened by flat rate, capped or banded levy systems (90% are banded in Scotland).
Background information
Current BID rules and guidelines leave BIDs to decide how to levy businesses based on rateable value.
The Scottish BID regulations SSI 2007/261 Executive Note stated: ‘The BID levy will most commonly be a percentage related to the Rateable Value of the properties in the BID area.’
In England and Wales, 89% of BID levies are based on a percentage of non-domestic rates, and Government endorsed guidelines resulted in a levy norm of 1.55% in 2025.
A single percentage levy based on rateable value means all liable businesses pay the same proportionate percentage rate (This would create a fairer, more consistent approach to BIDs across Scotland).
This petition seeks a national change to the regulations to meet the original legislation’s intention, so that BID levy guidelines recommend a single percentage of rateable value of between 1 and 2% with a statutory upper limit of 4%.
6 signatures