Search Legislation

Non-Domestic Rates (Scotland) Act 2020

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening Options

Changes over time for: Section 10

 Help about opening options

Alternative versions:

Changes to legislation:

Non-Domestic Rates (Scotland) Act 2020, Section 10 is up to date with all changes known to be in force on or before 31 July 2021. 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. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Section 10:

10Proposals to alter, and appeals against, valuation rollS

(1)The 1975 Act is amended as follows.

(2)In section 2 (alterations to valuation roll which is in force)—

(a)in subsection (1A), after “following” insert—

(a)a proposal being made under section 3ZA(1), or

(b)”,

(b)in subsection (2)(cc), for “an appeal by virtue of section 3(2A) of this Act” substitute “ a proposal made by virtue of section 3ZA(2)(b) or an appeal under section 3ZB(1) in relation to such a proposal ”,

(c)after subsection (3) insert—

(3A)Where an appeal has been made to the valuation appeal committee in relation to the entry, subsection (3) applies only if the appeal has been withdrawn..

(3) In section 3 (provisions supplementary to sections 1 and 2)—

(a)in subsection (2), the words from “; and any such person” to the end are repealed,

(b)subsections (2A), (2B), (4) and (4A) are repealed,

(c)in subsection (5), after “pending” insert “ proposal under section 3ZA(1), ”.

(4)After section 3 insert—

3ZAProposal to alter entry in valuation roll

(1)The proprietor, tenant or occupier of lands and heritages may make a proposal to the assessor who has the function of valuing the lands and heritages to alter the entry for those lands and heritages in the valuation roll in accordance with this section.

(2)A proposal may be made in relation to an entry—

(a)where the proprietor, tenant or occupier receives a notice under section 3(2) in relation to the entry, other than a notice sent following an alteration to the valuation roll under—

(i)section 2(1A) as a result of a proposal or appeal made by the proprietor, tenant or (as the case may be) occupier, or

(ii)section 2(3) as a result of an agreement between the proprietor, tenant or (as the case may be) occupier and the assessor,

(b)where a person becomes the proprietor, tenant or occupier of the lands and heritages to which the entry relates,

(c)on the ground that, since the entry was made, there has been a material change of circumstances,

(d)on the ground that there is an error in the entry of the type referred to in section 2(1)(f).

(3)A person may not make a proposal in pursuance of subsection (2)(a) where—

(a)the notice under section 3(2) relates to an entry included in the valuation roll when it was made up under section 1(1), and

(b)the details included in the entry are in accordance with an agreement in writing between that person and the assessor as to the details to be included in the entry.

(4)A proposal may be made in pursuance of subsection (2)(b) whether or not any previous proprietor, tenant or occupier of the lands and heritages—

(a)reached an agreement with the assessor in relation to the entry,

(b)made a proposal to the assessor in relation to the entry,

(c)appealed to the valuation appeal committee in relation to the entry.

(5)A proposal must—

(a)be made in writing,

(b)set out how the person making the proposal wants the assessor to alter the entry.

(6)The assessor may decide—

(a)to alter the entry in accordance with—

(i)the proposal, or

(ii)an agreement in writing between the assessor and the person who made the proposal reached after the proposal was made,

(b)to alter the entry other than in accordance with the proposal or such an agreement (including by either increasing or decreasing the rateable value shown in the entry),

(c)not to alter the entry.

(7)The Scottish Ministers may by regulations make provision for or about—

(a)the period within which a proposal may be made,

(b)the form in which a proposal is to be made,

(c)information to be included in, and documents to be submitted with, a proposal,

(d)notices to be sent by an assessor to the person who made the proposal or any other person with an interest in the lands and heritages to which the proposal relates,

(e)fees payable in connection with a proposal (including provision about circumstances in which a fee may be repaid),

(f)the day from which an alteration made to an entry in the valuation roll following a decision under subsection (6)(a) or (b) is to have effect,

(g)such other matters in connection with the making of a proposal as the Scottish Ministers consider appropriate.

(8)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (7)(e) before the Scottish Parliament, the Scottish Ministers must consult—

(a)such person or persons as appear to the Scottish Ministers to represent the interests of—

(i)local authorities,

(ii)assessors,

(iii)the business sector, and

(iv)other ratepayers,

as the Scottish Ministers consider appropriate,

(b)such other persons as they consider appropriate.

(9)Regulations under subsection (7)—

(a)may make different provision for different purposes,

(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.

(10)Regulations under subsection (7) are subject to—

(a)the affirmative procedure, if they make provision under subsection (7)(e),

(b)otherwise, the negative procedure.

(11)In this section and section 3ZB, “proposal” means a proposal made under subsection (1).

3ZBAppeal to valuation appeal committee

(1)A person who is the proprietor, tenant or occupier of lands and heritages may appeal to the valuation appeal committee—

(a)against a decision of the assessor, in relation to a proposal made by the person, under section 3ZA(6)(b) or (c),

(b)if—

(i)the person has made a proposal in relation to the entry,

(ii)the period set out in regulations under subsection (7)(a) for an appeal to be made has begun, and

(iii)the assessor has not made a decision under section 3ZA(6).

(2)An appeal under subsection (1)(b) is to be treated as if it were an appeal against a decision under section 3ZA(6)(c).

(3)An appeal under subsection (1)—

(a)must be made within the period set out in regulations under subsection (7)(a) (and the valuation appeal committee may not allow it to be made after the end of that period),

(b)may be withdrawn only with the permission of the valuation appeal committee (whether or not the appellant and the assessor have reached an agreement as to the alteration of the entry to which the appeal relates).

(4)On an appeal under subsection (1), the valuation appeal committee—

(a)is to decide what alterations (if any) the assessor is to make to the entry,

(b)may (in particular) decide that the rateable value shown in the entry is to be either increased or decreased.

(5)Subsection (6) applies where—

(a)an appeal under subsection (1) relates to a proposal made in pursuance of section 3ZA(2)(c), and

(b)it is proved that there has been a change of circumstance which has materially reduced the extent to which beneficial occupation of the lands and heritages to which the appeal relates can be enjoyed.

(6)The valuation appeal committee may decide that the entry is to be altered even if it is not proved that the change of circumstances has affected the value of the lands and heritages to any specific extent.

(7)The Scottish Ministers may by regulations make provision for or about—

(a)the period within which an appeal under subsection (1) is to be made,

(b)information to be included in, and documents to be submitted with, such an appeal,

(c)circumstances in which such an appeal may be made only with the permission of the valuation appeal committee,

(d)fees payable in connection with such an appeal (including provision about circumstances in which a fee may be repaid),

(e)the procedure to be followed in such an appeal (including evidence which may be led),

(f)the period within which such an appeal is to be disposed of,

(g)such other matters in connection with such appeals as the Scottish Ministers consider appropriate.

(8)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (7)(d) before the Scottish Parliament, the Scottish Ministers must consult—

(a)such person or persons as appear to the Scottish Ministers to represent the interests of—

(i)local authorities,

(ii)assessors,

(iii)the business sector, and

(iv)other ratepayers,

as the Scottish Ministers consider appropriate,

(b)such other persons as they consider appropriate.

(9)Regulations under subsection (7)—

(a)may make different provision for different purposes,

(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.

(10)Regulations under subsection (7) are subject to—

(a)the affirmative procedure, if they make provision under subsection (7)(d),

(b)otherwise, the negative procedure..

Commencement Information

I1S. 10 in force at 5.11.2020 for specified purposes by S.S.I. 2020/327, reg. 2(3)(a)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

See additional information alongside the content

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

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.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources