SCHEDULE 4Other measures in response to coronavirus

PART 6Non-domestic rates relief

Special power in respect of financial year 2020-21

7

1

The Local Government etc. (Scotland) Act 1994 is amended by this paragraph.

2

In section 153 (power to prescribe amount of non-domestic rate), after subsection (4) insert—

4A

The Scottish Ministers may, during the financial year 2020-21, make regulations under subsection (1) prescribing rules, in accordance with which the amount payable as non-domestic rate may be reduced or remitted, which are to apply—

a

for the whole of that year, including the period prior to the regulations being made, or

b

for such period falling within that year as is specified in the regulations, including a period beginning prior to the regulations being made.