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Non-Domestic Rates (Scotland) Bill [AS AMENDED AT STAGE 2] CONTENTS Section ART 1 P VERVIEW OF ACT AND INTERPRETATION OF REFERENCES TO OTHER ACTS O 1 Overview of Act and interpretation of references to other Acts ART 2 P DMINISTRATION AND ENFORCEMENT OF NON-DOMESTIC RATES A Valuation roll 2 Revaluation years 3 New or improved properties: mark in valuation roll 3A Power of Scottish Ministers to remove the exempt status of lands and heritages 4 Entering of parks in valuation roll 4A Entering of certain student accommodation in valuation roll 5 Discretion of local authority to determine whether lands and heritages are dwellings 5A Agreement as to valuation 5B Draft valuation roll and valuation notices 6 Valuation notices 7 Proposals to alter, and appeals against, valuation roll 8 Proposals and appeals: consequential modifications 8A Restriction on making complaints 8B Meaning of “material change of circumstances” Levying of rates 8C Levying of rates Reform of reliefs etc. 9 New or improved properties: rates relief 9A Contribution to net-zero emissions target: rates relief 9B Eligibility of certain public schools for rates relief 10 Charitable relief: independent schools 11 Power to reduce or remit rates for certain organisations: guidance 11A Unoccupied properties 12 Non-use or underuse of lands and heritages: notification Failure to pay instalments 13 Failure to pay instalments SP Bill 44A Session 5 (2019) ii Non-Domestic Rates (Scotland) Bill Electronic communications 13A Electronic communication of information 13B Procedure for regulations under section 13A ART 2A P ROCEDURE FOR POWER TO PRESCRIBE AMOUNT OF NON-DOMESTIC RATES P 13C Procedure for power to prescribe amount of non-domestic rates ART 3 P NFORMATION NOTICES AND NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES I 14 Assessor information notices 15 Local authority information notices 16 Duty to notify changes of circumstances 17 Offences in relation to information notices and notifications under section 16 18 Civil penalties for failure to comply with assessor information notices 19 Penalties under section 18: appeals and enforcement 19A Payment of penalties into the Scottish Consolidated Fund 20 Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances 21 Penalties under section 20: appeals and enforcement 21A Penalties under section 20: enforcement 22 Sections 19 and 21: consequential modifications ART 4 P NTI-AVOIDANCE REGULATIONS A 23 Anti-avoidance regulations 24 Meaning of “advantage” 25 Non-domestic rates avoidance arrangements 26 Meaning of “artificial” 27 Procedure for anti-avoidance regulations ART 5 P INAL PROVISIONS F 28 Interpretation 29 Ancillary provision 30 Commencement 31 Short title Non-Domestic Rates (Scotland) Bill 1 Part 1—Overview of Act and interpretation of references to other Acts Amendments to the Bill since the previous version are indicated by sidelining in the right margin.
Official Report
Meeting date:
28 February 2019
Equalities and Human Rights Committee 28 February 2019
The committee has had a number of engagement visits on the bill, and I ask members to feed back briefly on their visits.
Last updated:
5 March 2026
SPBill61ADPMS062026accessible
Section 6A: Regulation-making powers Power conferred on: Scottish Ministers Power exercisable by: Regulations made by Scottish statutory instrument Parliamentary procedure: Affirmative (except commencement and certain ancillary regulations) Revised or new power: New Provision 15. This Section in itself is not a new or altered power.
Last updated:
5 March 2026
SPBill61ADPMS062026
Section 6A: Regulation-making powers Power conferred on: Scottish Ministers Power exercisable by: Regulations made by Scottish statutory instrument Parliamentary procedure: Affirmative (except commencement and certain ancillary regulations) Revised or new power: New Provision 15. This Section in itself is not a new or altered power.
Official Report
Meeting date:
21 February 2017
Economy, Jobs and Fair Work Committee 21 February 2017
Areas including transport and agriculture are taking much less strain, but by 2032 they will account for 33 per cent and 26 per cent of emissions, respectively.
Official Report
Meeting date:
5 September 2018
Local Government and Communities Committee 05 September 2018
A difficult example was that, of 31 visits to a site, 29 were to do with drainage and two were of the building after completion, so while the work in which a lot of the faults were hidden was being done, nobody visited the site to see that work.
Committee reports
Date published:
23 May 2024
Annual report of the Constitution, Europe, External Affairs and Culture Committee 2023-24 - Review of the EU-UK Trade and Cooperation Agreement inquiry
Members of the Committee visiting Macsween of Edinburgh as part of the inquiry on the Review of the EU-UK Trade and Cooperation Agreement
Committee reports
Date published:
1 June 2018
Economy, Jobs and Fair Work Committee: Annual Report 2017-18 - Draft Energy Strategy
Committee visit to the Levenmouth Community Energy Project, ORE Catapult and Guardbridge Energy Centre.In June 2017, the Committee wrote to the Minister for Business, Innovation and Energy and the Minister replied in August 2017.
Official Report
Meeting date:
29 September 2020
Economy, Energy and Fair Work Committee 29 September 2020
Once the initial project has been created, the network will naturally look to the latest innovation as the energy centre technology comes to the end of its much shorter asset life.
Official Report
Meeting date:
17 December 2020
Meeting of the Parliament (Hybrid) 17 December 2020
We have already committed investment of £250 million over 10 years to peatland restoration, and an additional £150 million over the next five years to forestry. The latest policies and proposals are outlined in the recent “Securing a Green Recovery on a Path to Net Zero: Climate Change Plan 2018–2032—update”.
