Search Legislation

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

 Help about what version

What Version

 Help about advanced features

Advanced Features

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

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Scottish Statutory Instruments

2020 No. 327 (C. 28)

Rating And Valuation

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

Made

19th October 2020

Laid before the Scottish Parliament

21st October 2020

Coming into force

5th November 2020

The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 44(2), (3) and (4)(a) of the Non-Domestic Rates (Scotland) Act 2020 M1.

Marginal Citations

Citation, commencement and interpretationS

1.—(1) These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 and come into force on 5 November 2020.

(2) In these Regulations—

the Act” means the Non-Domestic Rates (Scotland) Act 2020, and

the 1975 Act” means the Local Government (Scotland) Act 1975 M2.

Commencement Information

I1Reg. 1 in force at 5.11.2020, see reg. 1(1)

Marginal Citations

M21975 c. 30. Section 2A of the 1975 Act is inserted by section 3 of the Act. Sections 3ZA and 3ZB of the 1975 Act are inserted by section 10(4) of the Act.

Appointed daysS

2.—(1) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in the schedule (the subject matter of which is described in column 2 of that table) is specified in column 3 of that table.

(2) The day appointed for the coming into force of section 3 of the Act (new or improved properties: mark in valuation roll) is—

(a)5 November 2020, but only so far as is necessary to allow the Scottish Ministers to—

(i)make regulations under section 2A(7) of the 1975 Act,

(ii)lay draft regulations under section 2A(7)(b) of that Act,

(iii)consult on proposals for regulations under section 2A(7) of that Act, and

(b)1 April 2021, insofar as not already brought into force by sub-paragraph (a).

(3) The day appointed for the coming into force of section 10 of the Act (proposals to alter, and appeals against, valuation roll) is—

(a)5 November 2020, but only so far as is necessary to allow the Scottish Ministers to—

(i)make regulations under section 3ZA(7) and 3ZB(7) of the 1975 Act,

(ii)lay draft regulations under section 3ZA(7)(e) and 3ZB(7)(d) of that Act,

(iii)consult on proposals for regulations under section 3ZA(7)(e) and 3ZB(7)(d) of that Act, and

(b)[F11 April 2023], insofar as not already brought into force by sub-paragraph (a).

Restriction on making complaints: saving provisionS

3.  The amendment made by section 12 of the Act (restriction on making complaints with regard to assessor's valuations under section 13 of the Lands Valuation (Scotland) Act 1854 M3) has no effect in relation to complaints made prior to [F21 April 2023].

Textual Amendments

Commencement Information

I3Reg. 3 in force at 5.11.2020, see reg. 1(1)

Marginal Citations

Failure to pay instalments of rates: transitional provisionS

4.  For the avoidance of doubt, the amendment made by section 21 of the Act (procedure to be followed where a ratepayer fails to pay an instalment of rates in accordance with section 8(1) of the 1975 Act) has no effect in relation to a failure to pay an instalment of rates prior to 1 April 2021.

Commencement Information

I4Reg. 4 in force at 5.11.2020, see reg. 1(1)

Repeal of section 7 of the Lands Valuation (Scotland) Act 1854: saving provisionS

5.  The repeal made by section 26(5) of the Act (ability of assessor to call for written statement of rent under section 7 of the Lands Valuation (Scotland) Act 1854) has no effect in relation to a call made upon a person by an assessor prior to 1 April 2021.

Commencement Information

I5Reg. 5 in force at 5.11.2020, see reg. 1(1)

Duty to notify changes of circumstances: transitional provisionS

6.  For the avoidance of doubt, the duty created by section 28 of the Act (duty to notify changes of circumstances) does not apply to a relevant change in circumstances which occurred prior to 1 April 2021.

Commencement Information

I6Reg. 6 in force at 5.11.2020, see reg. 1(1)

BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

Regulation 2(1)

SCHEDULES

Commencement Information

I7Sch. in force at 5.11.2020, see reg. 1(1)

Column 1Provisions of the ActColumn 2Subject matterColumn 3Appointed 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 modifications [F31 April 2023]
Section 12Restriction on making complaints [F41 April 2023]
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 [F52022]
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

Explanatory Note

(This note is not part of the Regulations)

These Regulations bring into force the provisions of the Non-Domestic Rates (Scotland) Act 2020 (“the Act”) insofar as those provisions are not already in force, with the exception of subsection (a) of section 2 and section 19.

Regulation 2(1) and the schedule of the Regulations appoint 5 November 2020 for the coming into force of sections 2(b), 6 to 9, 14 to 16, 18, 22 to 25, 30 (insofar as not already in force), 32, 34(5) to (8) and 37 to 41. 1 April 2021 is appointed for the coming into force of sections 17, 20, 21, 26 (insofar as not already in force), 27, 28, 29 (insofar as not already in force), 33, 34 (insofar as not already in force), 35 and 36. 1 April 2022 is appointed for the coming into force of sections 4, 11 and 12. 1 April 2023 is appointed for the coming into force of section 5.

Regulation 2(2) brings section 3 of the Act into force on 5 November 2020 for purposes relating to the making of regulations, and on 1 April 2021 for all other purposes.

Regulation 2(3) brings section 10 of the Act into force on 5 November 2020 for purposes relating to the making of regulations, and on 1 April 2022 for all other purposes.

Regulations 3 to 6 contain transitional and saving provisions.

Regulation 3 provides that a restriction on making complaints against assessor valuations only applies to complaints made on or after 1 April 2022.

Regulation 4 clarifies that the procedure introduced by section 21 of the Act for failing to pay an instalment of rates only applies to a failure to pay on or after 1 April 2021.

The commencement of section 26(5) of the Act provides that section 7 of the Lands Valuation (Scotland) Act 1854 is repealed. Regulation 5 provides that the repeal has no effect in relation to calls made upon a person prior to 1 April 2021.

Regulation 6 clarifies that a duty to notify a relevant change of circumstances under section 28 of the Act only arises where the change occurs on or after 1 April 2021.

Note as to Earlier Commencement Orders

(This note is not part of the Regulations)

The Bill for the Act received Royal Assent on 11 March 2020. The following sections of the Act came into force on the following day: sections 1, 26(1) to (4), 29(1)(a), 29(3) (insofar as it relates to section 29(1)(a)), 30(1) to (7) and (12) to (14), 31 and 42 to 45.

Section 13 of the Act was brought into force on 2 April 2020 by the Non-Domestic Rates (Scotland) Act 2020 (Commencement No.1 and Transitional Provision) Regulations 2020 (S.S.I. 2020/107).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources