Coronavirus (Scotland) (No.2) Act 2020 (asp 10)

SCHEDULE 4 S Other measures in response to coronavirus

PART 6 S Non-domestic rates relief

Special power in respect of financial year 2020-21 S

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

(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.”.