Non-Domestic Rates (Scotland) Act 2020

1. Introductory Text

2. PART 1 Overview of Act and interpretation of references to other Acts

   1. 1. Overview of Act and interpretation of references to other Acts

3. PART 2 Administration and enforcement of non-domestic rates

   1. Valuation roll

      1. 2. Revaluation years

      2. 3. New or improved properties: mark in valuation roll

      3. 4. Power of Scottish Ministers to remove exempt status of lands and heritages

      4. 5. Entering of parks in valuation roll

      5. 6. Discretion of local authority to determine whether lands and heritages are dwellings

      6. 7. Agreement as to valuation

      7. 8. Draft valuation roll and draft valuation notices

      8. 9. Valuation notices

      9. 10. Proposals to alter, and appeals against, valuation roll

      10. 11. Proposals and appeals: consequential modifications

      11. 12. Restriction on making complaints

      12. 13. Meaning of “material change of circumstances”

   2. Reform of reliefs etc.

      1. 14. New or improved properties: rates relief

      2. 15. Contribution to net-zero emissions target: rates relief

      3. 16. Specialist music provision in public schools: rates relief

      4. 17. Charitable relief: independent schools

      5. 18. Power to reduce or remit rates for certain organisations: guidance

      6. 19. Unoccupied properties

      7. 20. Non-use or underuse of lands and heritages: notification

   3. Failure to pay instalments

      1. 21. Failure to pay instalments

   4. Electronic communications

      1. 22. Electronic communication of information

      2. 23. Procedure for regulations under section 22

   5. Report on number of assessors and availability of resources

      1. 24. Duty to report on number of assessors and availability of resources

   6. Valuation appeal panels and committees

      1. 25. Status of secretary of valuation appeal panel

4. PART 3 Information notices and notifications of changes of circumstances

   1. 26. Assessor information notices

   2. 27. Local authority information notices

   3. 28. Duty to notify changes of circumstances

   4. 29. Offences in relation to information notices and notifications under section 28

   5. 30. Civil penalties for failure to comply with assessor information notices

   6. 31. Penalties under section 30: appeals and enforcement

   7. 32. Payment of penalties into the Scottish Consolidated Fund

   8. 33. Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances

   9. 34. Penalties under section 33: appeals

   10. 35. Penalties under section 33: enforcement

   11. 36. Sections 31 and 34: consequential modifications

5. PART 4 Anti-avoidance regulations

   1. 37. Anti-avoidance regulations

   2. 38. Meaning of “advantage”

   3. 39. Non-domestic rates avoidance arrangements

   4. 40. Meaning of “artificial”

   5. 41. Procedure for anti-avoidance regulations

6. PART 5 Final provisions

   1. 42. Interpretation

   2. 43. Ancillary provision

   3. 44. Commencement

   4. 45. Short title