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Non-Domestic Rates (Scotland) Act 2020
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Non-Domestic Rates (Scotland) Act 2020, Section 18 is up to date with all changes known to be in force on or before 14 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 18:
- specified provision(s) amendment to earlier commencing S.S.I. 2020/327, sch. by S.S.I. 2021/120 reg. 2(2)
18Power to reduce or remit rates for certain organisations: guidanceS
This section has no associated Explanatory Notes
In section 4 of the 1962 Act (reduction and remission of rates payable by charitable and other organisations), after subsection (7) insert—
“(7A)The Scottish Ministers may issue guidance to rating authorities about the exercise of the powers conferred by subsections (5) to (7) in relation to lands and heritages of the type mentioned in subsection (5)(c).
(7B)A rating authority must have regard to such guidance.
(7C)Guidance under subsection (7A) may be—
(a)general or for particular purposes,
(b)different in relation to different persons or otherwise for different purposes.
(7D)Before issuing guidance under subsection (7A), the Scottish Ministers must—
(a)lay a draft of the proposed guidance before the Scottish Parliament,
(b)consult—
(i)such person or persons as appear to the Scottish Ministers to represent the interests of local authorities, and
(ii)such other persons as they consider appropriate.
(7E)The Scottish Ministers must not issue guidance under subsection (7A) until after a period of 40 days beginning with the day on which the draft guidance was laid before the Parliament under subsection (7D)(a).
(7F)If, within that period, the Parliament resolves that the guidance proposed should not be issued, Ministers must not issue it.
(7G)In calculating any period of 40 days for the purposes of subsection (7E) or (7F) above, no account is to be taken of any time during which the Parliament is dissolved or is in recess for more than 4 days.
(7H)Subsection (7D) is complied with even if the consultation took place, or began, before section 18 of the Non-Domestic Rates (Scotland) Act 2020 comes into force.
(7I)The Scottish Ministers must publish, in such manner as they consider appropriate, any guidance issued under subsection (7A).
(7J)The power to issue guidance under subsection (7A) includes power to revise that guidance (and the references to guidance in subsections (7B) to (7I) include references to such revised guidance).”.
Commencement Information
I1S. 18 in force at 5.11.2020 by S.S.I. 2020/327, sch.
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