Non-Domestic Rates (Coronavirus) (Scotland) Bill: partial business and regulatory impact assessment - partial

Enforcement, sanctions and monitoring

Rating valuations are carried out by independent Scottish assessors and the independence of the Assessor is necessary to ensure that decisions are made on considerations of value. This Bill provides clarification on the definition of MCCs in relation to the impact of coronavirus.

Most appeals are settled amicably between the Assessor and the Ratepayer, Council Tax payer or appointed agent. However, if a settlement cannot be achieved the appeal is heard by an independent Valuation Appeal Committee.

There are no sanctions associated with this Bill.