Non-Domestic Rates (Scotland) Act 2020

Electronic communications

22 Electronic communication of information

(1) The Scottish Ministers may by regulations make provision allowing or requiring a notice falling within subsection (2) to be given by electronic means.

(2) A notice falls within this subsection if it—

(a) is to be given to a person in accordance with an enactment, and

(b) relates to—

(i) the valuation of lands and heritages under the Valuation Acts,

(ii) the valuation roll,

(iii) the charging and collection of non-domestic rates (including relief from payment of rates or reduction or remission of rates),

(iv) any other matter connected with the assessment of liability to or levying of non-domestic rates.

(3) Regulations under subsection (1) may include provision for or about—

(a) the manner in which a notice may be given, including circumstances in which information to be given in a notice to a particular person may be so given by being made available to that person and to others (for example, by publication on a website),

(b) information to be provided to facilitate the giving or receipt of a notice by electronic means (for example, an electronic address),

(c) circumstances in which a notice may be given by electronic means only with the consent of the intended recipient,

(d) exceptions to a provision allowing or requiring a notice to be given by electronic means,

(e) the calculation of the date on which a notice given by electronic means is to be treated as having been given,

(f) such other matters in connection with the giving of a notice by electronic means as the Scottish Ministers consider appropriate.

(4) Regulations under subsection (1) may—

(a) modify any enactment (including this Act),

(b) make different provision for different purposes,

(c) make incidental, supplementary, consequential, transitional, transitory or saving provision.

(5) In this section—

• “notice” includes any information given to another person,

• “the Valuation Acts” means the 1854 Act, the Acts amending that Act, and any other enactment relating to valuation.

23 Procedure for regulations under section 22

(1) Regulations under section 22 are subject to the affirmative procedure.

(2) Before laying a draft of a Scottish statutory instrument containing regulations under section 22 before the Scottish Parliament, the Scottish Ministers must consult—

(a) such person or persons as appear to the Scottish Ministers to represent the interests of—

(i) local authorities, or

(ii) assessors,

as the Scottish Ministers consider appropriate,

(b) such person or persons as appear to the Scottish Ministers to represent the interests of ratepayers or potential ratepayers, and

(c) such other persons as the Scottish Ministers consider appropriate.

(3) The Scottish Ministers must, as soon as reasonably practicable after consultation under subsection (2) begins, notify the Scottish Parliament about the consultation.

(4) The Scottish Ministers must have regard to any representations about the regulations proposed to be made under section 22 as a result of the consultation.