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Non-Domestic Rates (Scotland) Act 2020

Section 29 – Offences in relation to information notices and notifications under section 28

133.Section 29 creates a number of criminal offences to enforce the duties in sections 26 to 28.

134.It is an offence (under subsection (1)) to knowingly provide false or misleading information in purporting to comply with an assessor information notice or local authority information notice.

135.It is also an offence (under subsection (2)) to knowingly provide false or misleading information in a notification under section 28.

136.A person who commits any of these offences is liable on summary conviction to a maximum fine of level 3 on the standard scale (£1,000 at the time of publication of these Notes).

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