PART 2

Administration and enforcement of non-domestic rates

Report on number of assessors and availability of resources

Duty to report on number of assessors and availability of resources
24
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.
S. 24 in force at 5.11.2020 by S.S.I. 2020/327, sch.