Publication - Consultation paper

Non-domestic rates - procedures in proposals and valuation notices etc: consultation

Published: 22 Sep 2021

A consultation on draft regulations and orders required for procedures in proposals, content of valuation notices, the publication of the draft valuation roll etc.

Non-domestic rates - procedures in proposals and valuation notices etc: consultation
Footnotes

Footnotes

1. Section 37(1) of the Local Government (Scotland) Act 1975, as modified by section 2 of the Non-Domestic Rates (Scotland) Act 2020 introduced three yearly revaluations. The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020 amended this such that the next revaluation will be in 2023-24 which also marks the start of three yearly cycles; and also amends the Valuation Timetable (Scotland) Order 1995 to provide for a one-year tone date instead of two from the 2023-24 revaluation onwards.

2. The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 provide for the two-stage appeals system to commence on 1 April 2022 but this will be amended in early 2022 to 1 January 2023.

3. Though sections 3ZA and 3ZB are currently scheduled to come into force on 1 April 2022 under The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020, these regulations will be amended following the decision to delay until 1 January 2023 the transfer of the functions of the VAC to the Scottish Tribunals. The coming into force of sections 3ZA and 3ZB will coincide with that date.

4. Section 13 of the Lands Valuation (Scotland) Act 1854, as amended by the 2020 Act, specifies that a person cannot make a complaint on a property if they are the owner, tenant or occupier of the property.

5. () 1975 c. 30. Section 3ZA was inserted by section 10 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).

6. () 1956 c.60.

7. () S.S.I. 1995/164.

8. () 1994 c. 39.

9. () 2000 c. 7. Section 15(1) was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c. 21).

10. () Section 6(9) was amended by schedule 3 of the Local Government (Financial Provisions) (Scotland) Act 1963 (c.12) and schedule 6 of the Non-Domestic Rates Etc. (Scotland) Act 1987 (c.47).

11. () Section 7B was inserted by paragraph 4 of schedule 6 of the Local Government and Housing Act 1989 (c.42).

12. () The schedule is relevantly amended by S.S.I. 2022/XX.

13. () 1956 c.60. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46). Section 13(1) was modified in its effect by section 22(d) of the Local Government (Financial Provisions) (Scotland) Act 1963 (c.12) and amended by paragraph 20(a) of schedule 6 of the Local Government (Scotland) Act 1975 (c.30),

14. () S.I. 1995/164.

15. () There are amendments to the Schedule which are not relevant to this Order.

16. () 1975 c.30. Section 1B was inserted into the Local Government (Scotland) Act 1975 by section 8 of the Non-Domestic Rates (Scotland) Act 2020 (asp 8).

17. () 1956 c.60. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46). Section 13(1) was modified in its effect by section 22(d) of the Local Government (Financial Provisions) (Scotland) Act 1963 (c.12) and amended by paragraph 20(a) of schedule 6 of the Local Government (Scotland) Act 1975 (c.30),

18. () S.I. 1995/164.

19. () There are amendments to the Schedule which are not relevant to this Order.

20. () Section 3ZA was inserted into the Local Government (Scotland) Act 1975 by section 10(4) of the Non-Domestic Rates (Scotland) Act 2020 (asp 8).

21. () Section 3(2) was amended by schedule 4 of the Local Government and Rating Act 1994 (c.29).

22. () 1854 c.91. Section 13 was amended by S.R. &O. 1930/1026.

23. () 1879 c.42.

24. () Section 3(2) was amended by schedule 4 of the Local Government and Rating Act 1994 (c.29).

25. () 1975 c.30. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

26. () 1956 c.60.

27. () 1975 c.60.

28. () 1992 c.14.

29. () Section 3ZB was inserted by section 10(4) of the Non Domestic Rates (Scotland) Act 2020 (asp 4).

30. () Section 3ZA was inserted by section 10(4) of the Non Domestic Rates (Scotland) Act 2020.

31. () S.I. 1995/164. The schedule was relevantly amended by S.S.I. 2020/XX.

32. () The definition was amended by S.I. 1982/1122, S.S.I. 2020/418 and section 2(b) of the Non-Domestic Rates (Scotland) Act 2020.

33. () Section 6(9) was amended by schedule 3 of the Local Government (Financial Provisions) (Scotland) Act 1963 (c.12) and schedule 6 of the Non-Domestic Rates Etc. (Scotland) Act 1987 (c.47).

34. () Section 7B was inserted by paragraph 4 of schedule 6 of the Local Government and Housing Act 1989 (c.42).

35. () 1970 c.4.

36. () 1986 c.62.

37. () Section 2(3) was amended by paragraph 15 of schedule 2 of the Rating and Valuation (Amendment)(Scotland) Act 1984 (c.31).

38. () Section 2(1A) was inserted by section 10(2)(a) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).

39. () S.I. 1989/2385.

40. () 1975 c.30. Section 1B was inserted by section 8 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) ("the 2020 Act"). Subsection (2ZA) was inserted into section 3 by section 9(a) of the 2020 Act.

41. () 2020 asp 4. The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10). These Regulations are subject to the affirmative procedure by virtue of section 33(3) of that Act.

42. () Section 3(2) was amended by schedule 4 of the Local Government and Rating Act 1997 (c.29).

43. () 1956 c.60. Section 8(9) was amended by schedule 6 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47) and section 76(2)(a) of the Land Reform (Scotland) Act 2016 (asp 18).

44. () S.I. 1997/3061.


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