As of 31 March 2022, recovery was in progress for 119 cases with a value of around £745,000. 24 Reform charity reliefThe Non-Domestic Rates (Scotland) Act 2020 removed the eligibility for charity relief schools from mainstream independent schools from 1 April 2022 (delayed from 1 April 2020, and then again from September 2020 due to Covid-19).Independent special schools and specialist independent music schools will continue to be eligible for charity rates relief. 25 Relief restricted to properties in active occupationFrom 1 April 2020, the Small Business Bonus Scheme is restricted to properties in active occupation only.From 1 April 2021, the Non-Domestic Rates (Scotland) Act 2020 allows councils to serve a notice on a ratepayer who is in receipt of a relief (except empty property relief), to prove that their property is not being unused or underused.If the ratepayer fails to comply, the council may take further action; which could result in the council awarding empty property relief instead of another relief. 26...