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Non-Domestic Rates (Scotland) Act 2020

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Non-Domestic Rates (Scotland) Act 2020. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. The Act

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

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

    2. Part 2 – Administration and enforcement of non-domestic rates

      1. Section 2 – Revaluation years

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

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

      4. Section 5 – Entering of parks in valuation roll

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

      6. Section 7 – Agreement as to valuation

      7. Section 8 – Draft valuation roll and draft valuation notices

      8. Section 9 – Valuation notices

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

      10. Section 11 – Proposals and appeals: consequential modifications

      11. Section 12 – Restriction on making complaints

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

      13. Section 14 – New or improved properties: rates relief

      14. Section 15 – Contribution to net-zero emissions target: rates relief

      15. Section 16 – Specialist music provision in public schools: rates relief

      16. Section 17 – Charitable relief: independent schools

      17. Section 18 – Power to reduce or remit rates for certain organisations: guidance

      18. Section 19 – Unoccupied properties

      19. Section 20 – Non-use or underuse of lands and heritages: notification

      20. Section 21 – Failure to pay instalments

      21. Section 22 – Electronic communication of information

      22. Section 23 – Procedure for regulations under section 22

      23.  Section 24 – Duty to report on number of assessors and availability of resources

      24. Section 25 – Status of secretary of valuation appeal panel

    3. Part 3 – Information notices and notifications of changes of circumstances

      1. Section 26 – Assessor information notices

      2. Section 27 – Local authority information notices

      3. Section 28 – Duty to notify changes of circumstances

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

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

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

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

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

      9. Section 34 – Penalties under section 33: appeals

      10. Section 35 – Penalties under section 33: enforcement

      11. Section 36 – Sections 31 and 34: consequential modifications

    4. Part 4 – Anti-avoidance regulations

      1. Section 37 – Anti-avoidance regulations (and section 41 – Procedure for anti-avoidance regulations)

      2. Section 38 – Meaning of “advantage”

      3. Section 39 – Non-domestic rates avoidance arrangements

      4. Section 40 – Meaning of “artificial”

    5. Part 5 – Final provisions

  3. Parliamentary History

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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