Private schools, universities and council leisure centres should be liable for business rates, a review panel has recommended.

The group, headed by former RBS Scotland chairman Ken Barclay, has also called for nurseries to be exempt from paying the levy to encourage more women into work to stimulate economic growth.

Private schools are classed as charities and under the current system they either pay no rates or a significantly reduced rate.

A total of 30 recommendations designed to improve the system and increase fairness have now been delivered to the Scottish Government.

Mr Barclay said: "Any well-functioning tax needs to rely on principles of fairness. Increasing fairness and transparency will increase credibility from ratepayers.

"Ratepayers providing the same goods or services should not be treated any differently because of their location, or by virtue of them operating in the public or private sector.

"We have also highlighted unfair advantages gained by anomalies within the system and of those who deliberately avoid payment of tax. Neither is fair."

He added: "These measures are essential for the rates system to remain credible for ratepayers and to ensure revenues are not undermined by avoidance tactics.

"We are clear, this is not about penalising certain sectors, it is about compliance, fairness and transparency."

Other recommendations from the group include the creation of a one-year delay before rates liability is incurred when a property is improved, expanded or newly built, three-yearly revaluations, a reduction in the large business supplement and increased support for town centres.

The review comes after widespread concern about the impact of a revaluation earlier this year.

In February, finance secretary Derek Mackay announced hospitality firms and office premises in the north east would get additional relief following complaints about the burden on businesses following the revaluation.

Mackay said: "I know the review group have worked incredibly hard, spending more than a year engaging closely with the ratepayers across Scotland before compiling this report.

"I would like to take this opportunity to thank them for their substantial efforts.

"Having now received the Barclay Review, the Scottish Government will respond swiftly to its recommendations."