Slapping a tax on one of Dundee’s most eye-catching buildings is a “kick in the teeth” for the city’s resurgence, says a head teacher.
The High School of Dundee would pay full rates on its 19th Century home in Euclid Crescent under Scottish Government plans to end charity relief for private schools.
Rector John Halliday warned of the risk to the city’s revival from applying “utterly vindictive” new levies on “iconic” buildings.
He said the area the High School sits in is “crucial for the development of the city post V&A opening”.
“That rates relief should be removed from buildings – which are a significant and exceptional part of Scotland’s heritage, and are used, maintained and improved on a not-for-profit basis at no cost to the taxpayer – represents a considerable and self-defeating kick in the teeth for those with the best interests of the city’s infrastructure at heart,” Dr Halliday said in a consultation response.
The main school building is one of 24 highlights listed on a city centre trail by the Festival of Architecture.
Of the George Angus design, it said: “With its Doric-columned portico, this is one of the finest early 19th century classical buildings in Scotland.”
Finance Secretary Derek Mackay, who says Scotland has the most competitive rates regime in the UK, revealed last year he intended to stop independent schools from taking advantage of charitable relief from the property-based tax, which is poised to kick in from 2020.
It provoked an angry response from independent schools, who say they take in pupils from all backgrounds and their facilities are used widely by the community. Schools heads have warned the changes will cost the government more than they bring in.
The relief currently applies to all registered charities in Scotland at a minimum rate of 80%, with councils having discretion over the remaining 20%.
Scrapping the relief is estimated to cost the High School of Dundee about £250,000, which the rector said would be a “massive blow for the school and of course the aspirations for the city as a centre of excellence in educational, culture and design”.
The school also plans to convert the former head Post Office in Ward Road, another distinctive building, into the Meadowside Arts Centre.
Dr Halliday added: “The proposal to abolish rates relief for this, along with the school as a whole, is utterly vindictive and self-defeating.”
A Scottish Government spokesman said: “We are considering responses to our business rates consultation on how best to implement recommendations from the recent Barclay Review of non-domestic rates.
“We will report back on this prior to the introduction – in March 2019 – of the Non Domestic Rates (Scotland) Bill in the Scottish Parliament.”
