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Non-Domestic Rates (Scotland) Act 2020

Section 35 – Penalties under section 33: enforcement

158.Section 35 makes provision about the enforcement of penalties imposed under section 33. Subsection (1) provides that such a penalty is recoverable as a civil debt due to the local authority.

159.Under subsection (2), the Scottish Ministers may make regulations containing further provision about the collection of penalties under section 33. Subsection (3) gives examples of the provision that might be made: regulations could, for example, provide for the penalty to be added to the amount of rates due or make provision about repayment where a penalty is mitigated. Regulations could also provide for the penalty to be suspended while an appeal is made. The regulations are subject to the negative procedure, unless they change the text of an Act, in which case they are subject to the affirmative procedure.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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