Non-Domestic Rates (Scotland) Act 2020 Explanatory Notes

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