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Non-Domestic Rates (Scotland) Act 2020

Non-Domestic Rates (Scotland) Act 2020

2020 asp 4

The Act

Part 3 – Information notices and notifications of changes of circumstances

Section 32 – Payment of penalties into the Scottish Consolidated Fund

147.Penalties imposed under section 30 (for failure to comply with an assessor information notice) are initially payable to the assessor. But the assessor does not retain the penalties – section 32 requires assessors to then pay the penalties into the Scottish Consolidated Fund. Subsection (2) allows assessors to deduct reasonable expenses before doing so. Subsection (3) enables the Scottish Ministers to make further provision in regulations (subject to the negative procedure) about the expenses that can be deducted.

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