The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 were laid before the Parliament on 27 January 2022 and referred to the Local Government, Housing and Planning Committee.

The Regulations modify the definition of “relevant increase” in section 2A(5) of the Local Government (Scotland) Act 1975 which requires a mark on the valuation roll for certain non-domestic properties.

This modification aligns the category of properties requiring a mark on the valuation roll with those currently potentially eligible for the Business Growth Accelerator (BGA) relief, in order to facilitate the administration of the relief.

The Regulations also provide for a further expansion of potential eligibility for the relief beyond that which exists at present.

The Regulations are subject to the affirmative procedure (Rule 10.6).

At its meeting on 8 February 2022, the Delegated Powers and Law Reform Committee considered the instrument and determined that it did not need to draw the attention of the Parliament to the instrument on any grounds within its remit.

At its meeting on 15 March 2022, the Committee took evidence on the Regulations from--

• Tom Arthur, Minister for Public Finance, Planning and Community Wealth;

• Anouk Berthier, Non-Domestic Rates Policy; and

• Susan Robb, Lawyer, Scottish Government.

The meeting papers and Official Report of the session can be accessed on the Committee's website.

Following evidence, the Minister moved motion S6M-02982— That the Local Government, Housing and Planning Committee recommends that the Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 be approved.

The motion was agreed to.

The Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022 were laid before the Parliament on 27 January 2022 and referred to the Local Government, Housing and Planning Committee.

The Regulations are subject to the affirmative procedure (Rule 10.6).

The purpose of the Regulations is to extend, for one further year, the amendment to The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016, to allow a local authority to reduce the statutory repayment of loans fund advances that would have been due to be repaid in either the financial year 2020-21, 2021-22 or 2022-23, but in only one of these years. The reduced amounts must be repaid in future financial years

The Regulations also extend, for one further year, the delay to the deadlines for completion of audit of local authority accounts for the 2021-22 financial year and delay, for one year, amendments to provisions about the way local authorities determine loan fund repayment provision, so that this is based more fully on proper accounting practice.

At its meeting on 8 February 2022, the Delegated Powers and Law Reform Committee considered the instrument and determined that it did not need to draw the attention of the Parliament to the instrument on any grounds within its remit.

At its meeting on 15 March 2022, the Committee took evidence on the Regulations from--

• Tom Arthur, Minister for Public Finance, Planning and Community Wealth;

• Elanor Davies, Head of Local Authority Accounting; and

• David Smith, Lawyer, Scottish Government.

The meeting papers and Official Report of the session can be accessed on the Committee's website.

Following evidence, the Minister moved motion S6M-02977— That the Local Government, Housing and Planning Committee recommends that the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022 be approved.

The motion was agreed to.