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Non-Domestic Rates (Scotland) Act 2020

Section 33 – Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances

148.Section 33 gives a local authority power to give persons who fail to comply with a local authority information notice a penalty notice imposing a civil penalty of £95 (subsections (1)(a) and (2)(b)(i)). If the person continues to fail to comply after being asked again for the same information (see section 27(3)), the person may be given a further penalty of £370 (subsections (1)(a) and (2)(b)(ii)).

149.A person who fails to comply with the section 28 (duty to notify a change of circumstances) may be given a penalty notice imposing a civil penalty of £370 (subsections (1)(b) and (3)(b)).

150.In each case, a penalty notice must set out the reasons for giving it and explain a person’s right to appeal (subsections (2)(a) and (c) and (3)(a) and (c)).

151.Subsection (4) provides that an authorised officer may mitigate or remit any penalty given.

152.The Scottish Ministers may by regulations (under subsection (5)) increase or decrease the penalty amounts set out in subsections (2)(b)(i) and (ii) and (3)(b). Regulations are subject to the affirmative procedure. Before laying a draft of such regulations before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

153.The Scottish Ministers may make regulations (under subsection (9)) about the form of penalty notices and how they may be given (for example, they might allow notices to be given by name or by a description such as “the occupier”). The regulations are subject to the negative procedure.

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