Non-Domestic Rates (Scotland) Act 2020
| Jurisdiction | Scotland |
| Citation | 2020 asp 4 |
| Year | 2020 |
(1) This Act is arranged as follows—“ 2022-23 ” ,(b) for “fifth” substitute “ third ” .After section 2 of the 1975 Act insert— makes or alters an entry in the valuation roll, andthe entry as made or altered relates to newly built lands and heritages or improved lands and heritages.The assessor must include a mark in the entry to show that it relates to newly built lands and heritages or (as the case may be) improved lands and heritages.the entry as made or (as the case may be) altered shows one or more buildings or parts of a building, andwere shown in any entry in the valuation roll or valuation list for the day immediately prior to the day on which the entry or (as the case may be) alteration takes effect, orwould have been shown in such an entry in the valuation roll but for an enactment providing for them not to be entered in the roll.the entry is altered to show a relevant increase in the rateable value of the lands and heritages to which the entry relates, andthe entry as altered does not relate to newly built lands and heritages.which is caused, in whole or in part, by the erection, construction, refurbishment or extension of one or more buildings or parts of a building which form part of the lands and heritages, andthe combination, division or reorganisation of lands and heritages which were shown, in whole or in part, in different entries in the valuation roll for the day immediately prior to the day on which the alteration takes effect, ora change in the way the lands and heritages are being used.A mark included in an entry in the valuation roll under subsection (2) must be removed from the entry on the next occasion when the entry is altered by an assessor.make provision about things that are, or are not, to be treated as a “building” for the purposes of this section,modify the definition of “relevant increase” in subsection (5) .making regulations under subsection (7) (a) , orlaying a draft of a Scottish statutory instrument containing regulations under subsection (7) (b) before the Scottish Parliament,may make different provision for different purposes,may make incidental, supplementary, consequential, transitional, transitory or saving provision.subsection (7) (a) are subject to the negative procedure,subsection (7) (b) are subject to the affirmative procedure.In subsection (3) (b) (ii) , “enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act.After section 8C of the...
- Part 2 amends the law about the administration and enforcement of non-domestic rates,
- Part 3 makes provision about information-gathering powers for assessors and local authorities,
- Part 4 makes provision about power for the Scottish Ministers to make regulations to tackle avoidance of non-domestic rates,
- Part 5 contains general and final provisions.
- “the 1854 Act” means the Lands Valuation (Scotland) Act 1854,
- “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956,
- “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962,
- “the 1963 Act” means the Local Government (Financial Provisions) (Scotland) Act 1963,
- “the 1975 Act” means the Local Government (Scotland) Act 1975.
- “(1) Subsection (2) applies where an assessor—
- (a) makes or alters an entry in the valuation roll, and
- (b) the entry as made or altered relates to newly built lands and heritages or improved lands and heritages.
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