Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill - Islands Communities Impact Assessment

2. Purpose / Aim of Action and Proposed Action

The intended outcome via the proposed legislation is to deliver the intended effect of section 19 of the Non-Domestic Rates (Scotland) Act 2020, with retroactive effect from 1 April 2023, whereby liability for rates in respect of unoccupied properties falls upon the owner, subject to any reliefs that local authorities may choose to put in place under existing discretionary powers. This will bring the legislative position into line with what councils and ratepayers had understood it to be and has been applied in practice since 1 April 2023. The implication would be that the NDR system would continue as it has been operating in practice since 1 April 2023. Ratepayers should therefore experience no change from the Bill passing.