Non-Domestic Rates (Scotland) Act 2020

Non-Domestic Rates (Scotland) Act 2020

2020 asp 4

The Act

Part 2 – Administration and enforcement of non-domestic rates

Section 16 – Specialist music provision in public schools: rates relief

82. Section 16 enables the Scottish Ministers to make regulations providing for relief from the payment of non-domestic rates in relation to lands and heritages which form part of a public school(21) whose pupils include specialist music pupils and which are used wholly or mainly for the provision of specialist music tuition to those pupils. The regulations may also provide for how the parts of the school which are wholly or mainly used for that specialist music tuition (and therefore eligible for any relief provided for under subsection (1)) are to be identified, and for separate entries to be made in the valuation roll in respect of the parts of the school used for that purpose and the other parts of the school. The regulations may also provide for how the rateable values for the lands and heritages covered by any such separate entries are to be determined, and make further provision for or about eligibility for the relief.

83. Subsection (5) provides for the regulations to be able to make different provision for different purposes and ancillary provision, and subsection (6) provides for them to be subject to the negative procedure.

21

Within the meaning of section 135(1) of the Education (Scotland) Act 1980 (that is, a school managed by an education authority).