Search Legislation

Non-Domestic Rates (Scotland) Act 2020

Status:

This is the original version (as it was originally enacted).

31Penalties under section 30: appeals and enforcement

(1)A person who is given a penalty notice under section 30 may appeal to a valuation appeal committee against the imposition of the penalty.

(2)An appeal must be made before the end of the period of 28 days beginning with the day on which the penalty notice is given.

(3)The making of an appeal under subsection (1) against the imposition of a penalty—

(a)is to be treated as an appeal against the imposition of that penalty and any further penalty to which the appellant may be liable under section 30(4) or (5),

(b)does not prevent liability for any such further penalty arising.

(4)On an appeal the valuation appeal committee may mitigate or remit any penalty under section 30 if it is satisfied on either or both of the grounds specified in subsection (5).

(5)Those grounds are—

(a)that the person appealing had a reasonable excuse for not complying with the assessor information notice, or

(b)that the information required by the notice is not in the person’s possession or control.

(6)A penalty is recoverable as a civil debt due to the assessor.

(7)The Scottish Ministers may by regulations make further provision about appeals under this section, including in particular—

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

(b)whether the penalty to which such an appeal relates, and any further penalty under section 30(4) or (5), is payable while the appeal is outstanding,

(c)the procedure to be followed in such an appeal,

(d)the period within which such an appeal is to be disposed of.

(8)Regulations under subsection (7)—

(a)may make different provision for different purposes,

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

(9)Regulations under subsection (7) are subject to the negative procedure.

(10)Before making regulations under subsection (7), the Scottish Ministers must consult such persons as they consider appropriate.

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