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Non-Domestic Rates (Scotland) Act 2020

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Valid from 01/04/2021

33Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstancesS

This section has no associated Explanatory Notes

(1)A person is liable to pay a penalty if the person—

(a)fails to comply with a local authority information notice within the period mentioned in section 27(2),

(b)fails to comply with section 28(2) within the period mentioned in section 28(4).

(2)Where a person becomes liable to a penalty under subsection (1)(a), the authorised officer must give a notice to the person (a “ penalty notice ”) stating—

(a)that the person has failed to comply with the local authority information notice,

(b)that the person is liable to a penalty of—

(i)£95, where the penalty relates to a notice given under section 27(1),

(ii)£370, where the penalty relates to a notice given under section 27(3), and

(c)that the person has a right of appeal under section 34(1).

(3)Where a person becomes liable to a penalty under subsection (1)(b), the authorised officer must give a notice to the person (a “ penalty notice ”) stating—

(a)that the person has failed to comply with section 28(2),

(b)that the person is liable to pay a penalty of £370, and

(c)that the person has a right of appeal under section 34(1).

(4)An authorised officer may mitigate or remit any penalty under this section.

(5)The Scottish Ministers may by regulations make provision increasing or decreasing any sum for the time being set out in subsections (2)(b)(i) and (ii) and (3)(b).

(6)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (5) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

(7)Regulations under subsection (5) may make transitional, transitory or saving provision.

(8)Regulations under subsection (5) are subject to the affirmative procedure.

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

(a)the form of penalty notices,

(b)how penalty notices may be given (for example, enabling a notice to be given to a person either by name or by such description as may be set out in the regulations).

(10)Regulations under subsection (9)—

(a)may make different provision for different purposes,

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

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

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