Section 22 – Electronic communication of information
111.Section 22(1) gives the Scottish Ministers the power by regulations to make provision allowing or requiring notices in relation to non-domestic rates (most of which are otherwise required to be given by post) to be given by electronic means. The regulations may be permissive or mandatory.
112.Subsection (2) sets out the types of notice which can be the subject of regulations under subsection (1). These are notices which are required to be given by statute, and which relate to non-domestic rates.(26)
113.Subsection (3) sets out particular things that the regulations may do. This includes allowing information which would otherwise be required to be given by notice to a particular person to instead be given to that person and to others (for example, by publication of the information on a website – this approach might be suitable for use to convey information which is relevant to all proprietors, tenants and occupiers, such as a change of date in a particular year on which something is to happen). Subsection (3)(c) allows the regulations to require a person’s consent to receive a notice electronically, although it is also possible that the regulations will not require such consent to be given.
114.Subsection (4)(a) allows regulations under subsection (1) to modify any enactment (including the Act). As the regulations relate to notices which are required to be given by statute, it may be necessary to amend the legislation including that requirement in order to give effect to the regulations.
For example, the Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022 (S.S.I. 2022/205) permit draft valuation notices under new section 1B of the 1975 Act to be sent electronically in certain circumstances.
