- Latest available (Revised)
- Point in Time (05/11/2020)
- Original (As enacted)
Point in time view as at 05/11/2020.
Non-Domestic Rates (Scotland) Act 2020, Cross Heading: Report on number of assessors and availability of resources is up to date with all changes known to be in force on or before 20 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)Subsection (2) applies to—
(a)a joint valuation board established by an order under section 27(7) of the Local Government etc. (Scotland) Act 1994,
(b)a valuation authority from whom functions have not been delegated to such a board by virtue of section 27(8) of that Act.
(2)The board or authority must, in each reporting year, prepare a report on—
(a)the number of assessors and depute assessors appointed by the board or authority holding office on 1 April in that year,
(b)whether that number is sufficient for the proper exercise of the functions of those assessors and depute assessors in relation to non-domestic rates,
(c)whether the board or authority has sufficient resources for the proper exercise of its functions in relation to non-domestic rates,
(d)such other matters relating to non-domestic rates as the board or authority considers appropriate.
(3)A report under subsection (2) must be laid before the Scottish Parliament by 31 May in the reporting year.
(4)In this section, “reporting year” means 2025 and each third year thereafter.
Commencement Information
I1S. 24 in force at 5.11.2020 by S.S.I. 2020/327, sch.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: