Delegated Powers and Law Reform Committee

Meeting date: Wednesday, April 1, 2020

Official Report 454KB pdf

Instrument subject to Negative Procedure

Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (SSI 2020/101)

Agenda item 3 is consideration of a negative instrument, which provides for certain temporary non-domestic rates reliefs that are intended to counter the adverse economic impact of Covid-19 for the 2020-21 financial year.

The instrument was laid before the Parliament on 26 March 2020 and came into force on 31 March 2020. That does not respect the requirement that at least 28 days should elapse between the laying of an instrument that is subject to the negative procedure and the coming into force of that instrument. The committee is therefore required under standing orders to draw the instrument to the attention of the Parliament on reporting ground (j), for its failure to comply with the requirements of section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010.

Does the committee wish to draw the instrument to the Parliament’s attention on reporting ground (j)?

Members indicated agreement.

The committee also looks at the Scottish Government’s reasons for such breaches, which in this case are set out in a letter to the Presiding Officer that was received on 26 March 2020. The letter explains that the Scottish Government wishes the reliefs to come into force before the start of the 2020-21 financial year, to provide certainty for businesses on the rating position and to assist local authorities with billing arrangements.

Is the committee content with the reasons that have been given for the failure to comply with section 28(2) of the 2010 act?

Members indicated agreement.