http://www.legislation.gov.uk/asp/2020/4/contentsNon-Domestic Rates (Scotland) Act 2020An Act of the Scottish Parliament to make provision about non-domestic rates.texttext/xmlenStatute Law Database2023-05-31Expert Participation2023-04-01Non-Domestic Rates (Scotland) Act 2020specified provision(s)The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021reg. 2(2)Non-Domestic Rates (Scotland) Act 2020PART 1Overview of Act and interpretation of references to other Acts1Overview of Act and interpretation of references to other ActsPART 2Administration and enforcement of non-domestic ratesValuation roll2Revaluation years3New or improved properties: mark in valuation roll4Power of Scottish Ministers to remove exempt status of lands and heritages5Entering of parks in valuation roll6Discretion of local authority to determine whether lands and heritages are dwellings7Agreement as to valuation8Draft valuation roll and draft valuation notices9Valuation notices10Proposals to alter, and appeals against, valuation roll11Proposals and appeals: consequential modifications12Restriction on making complaints13Meaning of “material change of circumstances”Reform of reliefs etc.14New or improved properties: rates relief15Contribution to net-zero emissions target: rates relief16Specialist music provision in public schools: rates relief17Charitable relief: independent schools18Power to reduce or remit rates for certain organisations: guidance19Unoccupied properties20Non-use or underuse of lands and heritages: notificationFailure to pay instalments21Failure to pay instalmentsElectronic communications22Electronic communication of information23Procedure for regulations under section 22Report on number of assessors and availability of resources24Duty to report on number of assessors and availability of resourcesValuation appeal panels and committees25Status of secretary of valuation appeal panelPART 3Information notices and notifications of changes of circumstances26Assessor information notices27Local authority information notices28Duty to notify changes of circumstances29Offences in relation to information notices and notifications under section 2830Civil penalties for failure to comply with assessor information notices31Penalties under section 30: appeals and enforcement32Payment of penalties into the Scottish Consolidated Fund33Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances34Penalties under section 33: appeals35Penalties under section 33: enforcement36Sections 31 and 34: consequential modificationsPART 4Anti-avoidance regulations37Anti-avoidance regulations38Meaning of “advantage”39Non-domestic rates avoidance arrangements40Meaning of “artificial”41Procedure for anti-avoidance regulationsPART 5Final provisions42Interpretation43Ancillary provision44Commencement45Short titleNon-Domestic Rates (Scotland) Act 20202020 asp 4An Act of the Scottish Parliament to make provision about non-domestic rates.The Bill for this Act of the Scottish Parliament was passed by the Parliament on 5th February 2020 and received Royal Assent on 11th March 2020