The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022

JurisdictionScotland
CitationSSI 2022/23

2022 No. 23 (C. 2)

Rating And Valuation

The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022

Made 25th January 2022

Laid before the Scottish Parliament 27th January 2022

Coming into force 11th February 2022

The Scottish Ministers make the following Regulations in exercise of the powers conferred 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 (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022 and come into force on 11 February 2022.

(2) In these Regulations, “the 2020 Act” means the Non-Domestic Rates (Scotland) Act 2020.

S-2 Appointed day

Appointed day

2. The day appointed for the coming into force of section 19 (unoccupied properties) of the 2020 Act is 1 April 2023.

S-3 Amendment of the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020

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

3.—(1) The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 20202are amended as follows.

(2) In regulation 2(3)(b) (appointed day for the coming into force of section 10), for “1 April 2022” substitute “1 January 2023.”.

(3) In regulation 3 (restriction on making complaints: saving provision), for “1 April 2022” substitute “1 January 2023.”.

(4) In the table in the schedule—

(a)

(a) in the entry for section 11 (proposals and appeals: consequential modifications), in column 3 (appointed day), for “1 April 2022” substitute “1 January 2023”, and

(b)

(b) in the entry for section 12 (restriction on making complaints), in column 3 (appointed day), for “1 April 2022” substitute “1 January 2023”.

S-4 Unoccupied property – saving provision

Unoccupied property – saving provision

4. The amendments made by section 19(2), (3)(a), (b) and (d), (4)(b) and (7)(b) of the 2020 Act do not affect the continuing operation of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 20183as regards the period beginning on 1 April 2018 and ending on 31 March 2023.

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

25th January 2022

EXPLANATORY NOTE

(This note is not part of the Regulations)

Regulation 2 of these Regulations brings section 19 (unoccupied properties) of the Non-Domestic Rates (Scotland) Act 2020 (“the Act”) into force on 1 April 2023.

Regulation 3 makes amendments to the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 (“the 2020 Regulations”). It substitutes the date on which sections 10 (proposals to alter, and appeals against, valuation roll), 11 (proposals and appeals: consequential modifications) and 12 (restriction on making complaints) of the Act come into force. Section 10 will come into force, insofar as it is not already in force, on 1 January 2023, instead of on 1 April 2022. Sections 11 and 12 will similarly come into force on 1 January 2023, instead of on 1 April 2022. Further, the Regulations make a consequential amendment to the saving provision in regulation 3 of the 2020 Regulations, so that the restriction on the making of complaints by proprietors, tenants and...

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