Delegated Powers and Law Reform Committee
At its meeting on 30 January 2024i, the Committee considered the following instruments under its remit and agreed to draw them to the attention of the Parliament:
Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 (SSI 2024/5); and
Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024 (SSI 2024/10).
The Committee's recommendations in relation to these instruments are set out in the next section of this report.
The Committee also determined that, in terms of its remit, it did not need to draw the Parliament's attention to the instruments at the end of the report.
Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 (SSI 2024/5)
The instrument makes provision to cap the amount of Non-Domestic Rates payable in certain circumstances applicable to the financial year 2024-25. It implements the following transitional relief schemes:
General Revaluation Transitional Relief
Small Business Transitional Relief
Parks Transitional Relief
This is a substantial instrument made up of 19 regulations, most of which have several sub-divisions. The Committee raised an issue on one sub-division of one of the regulations, as follows.
In correspondence with the Scottish Government, the Committee queried whether a reference in regulation 11(1)(ii) to section 24(3) of the Local Government (Scotland) Act 1966 was an error, as this section has been repealed.
In its response, the Scottish Government agreed that the reference to section 24(3) is an error. It advised that it will bring forward an amending instrument with a coming into force date of 1 April 2024, coinciding with that of the principal instrument, to remove the erroneous reference.
The Scottish Government advised that the amending instrument will make other changes to regulation 11 that have been identified following a review of the regulation in light of the Committee's question.
The lead committee for this instrument is the Local Government, Housing and Planning Committee.
The Committee draws this instrument to the attention of the Parliament on reporting ground (i) – that the instrument's drafting appears to be defective – on the basis that regulation 11 does not operate as intended in that regulation 11(1)(ii) refers to a provision (section 24(3) of the Local Government (Scotland) Act 1996) which has been repealed without relevant savings.
The Committee welcomed that the Scottish Government intends to address this in an amending instrument that will come into force to coincide with the principal instrument.
The Committee also asked the Scottish Government about the reference in the preamble to a consultation requirement in section 145 of the Non-Domestic Rates (Scotland) Act 2020. There is no section 145 in that Act. The Committee asked if the reference should instead be to section 14(5) of the Act.
In its response, the Scottish Government agreed and advised that this was a typographical error.
The error does not affect the validity of the instrument, and the Scottish Government has confirmed that the statutory precondition requiring consultation has been fulfilled.
The Scottish Government proposes to address this issue by adding text to the Explanatory Note of the instrument, setting out the error and referring to the Scottish Government's correspondence with the Committee in this regard.
The Committee draws the instrument to the attention of the Parliament on the general reporting ground in that the reference in the preamble to section 145 of the Non-Domestic Rates (Scotland) Act 2020 should be to section 14(5).
The Committee noted the Scottish Government's proposal for addressing this.
Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024 (SSI 2024/10)
The instrument amends the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024 (“the principal regulations”). The principal regulations govern when self-catering holiday accommodation can be entered on the valuation roll, and is therefore subject to non-domestic rates rather than council tax.
In correspondence with the Scottish Government, the Committee queried whether the word “as” was missing from regulation 5A(4) of the principal regulations, inserted by regulation 2(2) of the instrument, and whether the meaning of the provision was sufficiently clear.
In its response, the Scottish Government advised that this is a typographical error, and that it will be corrected by correction slip before the instrument comes into force.
The lead committee for this instrument is the Local Government, Housing and Planning Committee.
The Committee draws this point to the attention of the Parliament on the general reporting ground.
The Committee notes that the Scottish Government proposes to correct this by correction slip before the instrument comes into force.
Education, Children and Young People Committee
Provision of Early Learning and Childcare (Specified Children) (Scotland) Amendment Order 2024 (SSI 2024/Draft)
Equalities, Human Rights and Civil Justice Committee
United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024 (Commencement) Regulations 2024 (SSI 2024/13 (C.2))
The Committee noted that the Scottish Government has laid a revised Policy Note in respect of this instrument.
Finance and Public Administration Committee
Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (SSI 2024/Draft)
Health, Social Care and Sport Committee
Official Controls (Import of High Risk Food and Feed of Non-Animal Origin) Amendment (Scotland) Regulations 2024 (SSI 2024/12)
Net Zero, Energy and Transport Committee
Renewables Obligation (Scotland) Amendment Order 2024 (SSI 2024/Draft)