PART 2Administration and enforcement of non-domestic rates

Electronic communications

I122Electronic communication of information

1

The Scottish Ministers may by regulations make provision allowing or requiring a notice falling within subsection (2) to be given by electronic means.

2

A notice falls within this subsection if it—

a

is to be given to a person in accordance with an enactment, and

b

relates to—

i

the valuation of lands and heritages under the Valuation Acts,

ii

the valuation roll,

iii

the charging and collection of non-domestic rates (including relief from payment of rates or reduction or remission of rates),

iv

any other matter connected with the assessment of liability to or levying of non-domestic rates.

3

Regulations under subsection (1) may include provision for or about—

a

the manner in which a notice may be given, including circumstances in which information to be given in a notice to a particular person may be so given by being made available to that person and to others (for example, by publication on a website),

b

information to be provided to facilitate the giving or receipt of a notice by electronic means (for example, an electronic address),

c

circumstances in which a notice may be given by electronic means only with the consent of the intended recipient,

d

exceptions to a provision allowing or requiring a notice to be given by electronic means,

e

the calculation of the date on which a notice given by electronic means is to be treated as having been given,

f

such other matters in connection with the giving of a notice by electronic means as the Scottish Ministers consider appropriate.

4

Regulations under subsection (1) may—

a

modify any enactment (including this Act),

b

make different provision for different purposes,

c

make incidental, supplementary, consequential, transitional, transitory or saving provision.

5

In this section—

  • “notice” includes any information given to another person,

  • “the Valuation Acts” means the 1854 Act, the Acts amending that Act, and any other enactment relating to valuation.