1.These Explanatory Notes have been prepared by the Scottish Government in order to assist the reader of the Non-Domestic Rates (Scotland) Act 2020 (“
2.These Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section, or a part of a section, does not seem to require any explanation or comment, none is given. The time of publication of these Notes, as referred to in the text, is late 2022.
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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