Non-Domestic Rates (Scotland) Act 2020 (asp 4)

PART 2 Administration and enforcement of non-domestic rates

Valuation roll

6 Discretion of local authority to determine whether lands and heritages are dwellings

In section 72 of the Local Government Finance Act 1992 (dwellings chargeable to council tax), after subsection (4) insert—

“(4A) Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.”.