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

Consolidated Text As Enacted Cited authorities 34 Cited in Related
Vincent

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 21th 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 20201.

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

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 19752.

S-2 Appointed days

Appointed days

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)

(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)

(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)

(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)

(b) 1 April 2022, insofar as not already brought into force by sub-paragraph (a).

S-3 Restriction on making complaints: saving provision

Restriction on making complaints: saving provision

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 18543) has no effect in relation to complaints made prior to 1 April 2022.

S-4 Failure to pay instalments of rates: transitional provision

Failure to pay instalments of rates: transitional provision

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.

S-5 Repeal of section 7 of the Lands Valuation (Scotland) Act 1854: saving provision

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

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.

S-6 Duty to notify changes of circumstances: transitional provision

Duty to notify changes of circumstances: transitional provision

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.

BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

19th October 2020

SCHEDULE

Regulation 2(1)

SCHEDULE

Column 1

Provisions of the Act

Column 2

Subject matter

Column 3

Appointed 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

1 April 2022

Section 12

Restriction on making complaints

1 April 2022

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 2021

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

...

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