The Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022
1Citation, commencement and interpretation
2Information to be made available through valuation notices
3Additional information to be included in draft valuation notice
4Sending a draft valuation notice by electronic means
SCHEDULECategories of lands and heritages

2022 No. 205

Rating And Valuation

The Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022

Made

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 1B(2)(c)(i) and 3(2ZA)(a) of the Local Government (Scotland) Act 19751, section 22(1) and (3) of the Non-Domestic Rates (Scotland) Act 20202 (“the 2020 Act”) and all other powers enabling them to do so.

In accordance with section 23(1) of the 2020 Act, a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.

In accordance with section 23(2) of the 2020 Act, the Scottish Ministers have consulted persons whom they consider to represent the interests of assessors and local authorities, persons whom they consider represent the interests of ratepayers or potential ratepayers, as well as other persons the Scottish Ministers consider appropriate.