Search Legislation

Non-Domestic Rates (Scotland) Act 2020

Status:

This is the original version (as it was originally enacted).

24Duty to report on number of assessors and availability of resources

(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.

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

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

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