I1SCHEDULE
Words in sch. substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(4)(a)
Words in sch. substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(4)(b)
Word in sch. substituted (23.3.2021) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021 (S.S.I. 2021/120), regs. 1, 2(2)
Column 1Provisions of the Act | Column 2Subject matter | Column 3Appointed day |
|---|---|---|
Section 2, apart from subsection (a) | Revaluation years | 5 November 2020 |
Section 4 | Power of Scottish Ministers to remove exempt status of lands and heritages | 1 April 2022 |
Section 5 | Entering of parks in valuation roll | 1 April 2023 |
Section 6 | Discretion of local authority to determine whether lands and heritages are dwellings | 5 November 2020 |
Section 7 | Agreement as to valuation | 5 November 2020 |
Section 8 | Draft valuation roll and draft valuation notices | 5 November 2020 |
Section 9 | Valuation notices | 5 November 2020 |
Section 11 | Proposals and appeals: consequential modifications | F21 April 2023 |
Section 12 | Restriction on making complaints | F31 April 2023 |
Section 14 | New or improved properties: rates relief | 5 November 2020 |
Section 15 | Contribution to net-zero emissions target: rates relief | 5 November 2020 |
Section 16 | Specialist music provision in public schools: rates relief | 5 November 2020 |
Section 17 | Charitable relief: independent schools | 1 April F12022 |
Section 18 | Power to reduce or remit rates for certain organisations: guidance | 5 November 2020 |
Section 20 | Non-use or underuse of lands and heritages: notification | 1 April 2021 |
Section 21 | Failure to pay instalments | 1 April 2021 |
Section 22 | Electronic communication of information | 5 November 2020 |
Section 23 | Procedure for regulations under section 22 | 5 November 2020 |
Section 24 | Duty to report on number of assessors and availability of resources | 5 November 2020 |
Section 25 | Status of secretary of valuation appeal panel | 5 November 2020 |
Section 26 (insofar as not already in force) | Assessor information notices | 1 April 2021 |
Section 27 | Local authority information notices | 1 April 2021 |
Section 28 | Duty to notify changes of circumstances | 1 April 2021 |
Section 29 (insofar as not already in force) | Offences in relation to information notices and notifications under section 28 | 1 April 2021 |
Section 30 (insofar as not already in force) | Civil penalties for failure to comply with assessor information notices | 5 November 2020 |
Section 32 | Payment of penalties into the Scottish Consolidated Fund | 5 November 2020 |
Section 33 | Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances | 1 April 2021 |
Section 34(1) to (4) | Penalties under section 33: appeals | 1 April 2021 |
Section 34(5) to (8) | Penalties under section 33: appeal regulations | 5 November 2020 |
Section 35 | Penalties under section 33: enforcement | 1 April 2021 |
Section 36 | Sections 31 and 34: consequential modifications | 1 April 2021 |
Section 37 | Anti-avoidance regulations | 5 November 2020 |
Section 38 | Meaning of “advantage” | 5 November 2020 |
Section 39 | Non-domestic rates avoidance arrangements | 5 November 2020 |
Section 40 | Meaning of “artificial” | 5 November 2020 |
Section 41 | Procedure for anti-avoidance regulations | 5 November 2020 |
Sch. in force at 5.11.2020, see reg. 1(1)