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Chamber and committees

Meeting date: Tuesday, October 26, 2021

Delegated Powers and Law Reform Committee 26 October 2021 [Draft]

Agenda: Interests, Decision on Taking Business in Private, European Union (Withdrawal) Act 2018: Instrument Procedure and Category, Instruments subject to Made Affirmative Procedure, Instruments subject to Affirmative Procedure, Instruments subject to Negative Procedure, Instruments not subject to Parliamentary Procedure


Instruments subject to Affirmative Procedure

Under agenda item 5, we are considering five instruments. No points have been raised on the following draft instruments.

Valuation and Rating (Coronavirus) (Scotland) Order 2021 [Draft]

Members will note that the Budget (Scotland) Act 2021 Amendment Regulations 2021 were withdrawn and relaid following initial questions from the committee.

Do members have any comments on any of the instruments?

I have a brief comment on the Valuation and Rating (Coronavirus) (Scotland) Order 2021. In essence, the order says that business owners cannot appeal the rateable value of their properties after April 2021 by using coronavirus-related impacts as an argument for changing the rateable value of the property. As you will know, convener, this is not a policy committee and we do not look at such matters, but it seems to me that that is pretty significant and that we should at least flag it up to the lead committee. It is a serious matter for businesses if they cannot use coronavirus impacts in that process. We all know that there are very serious impacts on businesses.

We should certainly write to the lead committee to make it aware of the issue. It will scrutinise the order anyway, but it is worthwhile highlighting the issue.

I agree that it is right to contact the lead committee about that, so I am happy with that suggestion. Is the committee content with that?

Members indicated agreement.

Otherwise, is the committee content with the instruments?

Members indicated agreement.