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The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020

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Changes over time for: The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 (Schedules only)

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Regulation 2(1)

SCHEDULES

Commencement Information

I1Sch. in force at 5.11.2020, see reg. 1(1)

Column 1 Provisions of the ActColumn 2 Subject matterColumn 3 Appointed day
Section 2, apart from subsection (a)Revaluation years5 November 2020
Section 4Power of Scottish Ministers to remove exempt status of lands and heritages1 April 2022
Section 5Entering of parks in valuation roll1 April 2023
Section 6Discretion of local authority to determine whether lands and heritages are dwellings5 November 2020
Section 7Agreement as to valuation5 November 2020
Section 8Draft valuation roll and draft valuation notices5 November 2020
Section 9Valuation notices5 November 2020
Section 11Proposals and appeals: consequential modifications1 April 2022
Section 12Restriction on making complaints1 April 2022
Section 14New or improved properties: rates relief5 November 2020
Section 15Contribution to net-zero emissions target: rates relief5 November 2020
Section 16Specialist music provision in public schools: rates relief5 November 2020
Section 17Charitable relief: independent schools1 April 2021
Section 18Power to reduce or remit rates for certain organisations: guidance5 November 2020
Section 20Non-use or underuse of lands and heritages: notification1 April 2021
Section 21Failure to pay instalments1 April 2021
Section 22Electronic communication of information5 November 2020
Section 23Procedure for regulations under section 225 November 2020
Section 24Duty to report on number of assessors and availability of resources5 November 2020
Section 25Status of secretary of valuation appeal panel5 November 2020
Section 26 (insofar as not already in force)Assessor information notices1 April 2021
Section 27Local authority information notices1 April 2021
Section 28Duty to notify changes of circumstances1 April 2021
Section 29 (insofar as not already in force)Offences in relation to information notices and notifications under section 281 April 2021
Section 30 (insofar as not already in force)Civil penalties for failure to comply with assessor information notices5 November 2020
Section 32Payment of penalties into the Scottish Consolidated Fund5 November 2020
Section 33Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances1 April 2021
Section 34(1) to (4)Penalties under section 33: appeals1 April 2021
Section 34(5) to (8)Penalties under section 33: appeal regulations5 November 2020
Section 35Penalties under section 33: enforcement1 April 2021
Section 36Sections 31 and 34: consequential modifications1 April 2021
Section 37Anti-avoidance regulations5 November 2020
Section 38Meaning of “advantage”5 November 2020
Section 39Non-domestic rates avoidance arrangements5 November 2020
Section 40Meaning of “artificial”5 November 2020
Section 41Procedure for anti-avoidance regulations5 November 2020

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