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Last updated:
5 February 2020
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Non-Domestic Rates (Scotland) Bill [AS AMENDED AT STAGE 3] 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 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” Reform of reliefs etc. 9 New or improved properties: rates relief 9A Contribution to net-zero emissions target: rates relief 9C Specialist music provision in public schools: 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 Electronic communications 13A Electronic communication of information 13B Procedure for regulations under section 13A SP Bill 44B Session 5 (2020) ii Non-Domestic Rates (Scotland) Bill Report on number of assessors and availability of resources 13BA Duty to report on number of assessors and availability of resources Valuation appeal panels and committees 13BB Status of secretary of valuation appeal panel ART 3 P INFORMATION NOTICES AND NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES 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.
Last updated:
9 December 2019
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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.
Last updated:
31 August 2020
SPCB2020paper025
Members will already be fully aware that they are under a duty to protect staff and others visiting their local offices from harm and to provide a safe working environment.
Official Report
Meeting date:
11 June 2014
Meeting of the Parliament 11 June 2014
I was reminded of that just last Monday, when I helped to host a visit to the Parliament by a group of young pupils from Inverbrothock primary school in Arbroath.
Official Report
Meeting date:
18 March 2014
Health and Sport Committee 18 March 2014
Institute representatives who went to the mobile world congress in Barcelona a few weeks ago said that every mobile manufacturer in the world is looking at how it can embed healthcare in its devices.The latest iPhones and Samsung devices can monitor someone’s heart.
Official Report
Meeting date:
25 June 2026
Meeting of the Parliament 25 June 2026 [Draft]
Does the minister recognise the benefits of a holistic approach to supporting those with neurodevelopmental conditions, such as that of Spark Connections in Larkhall, in my constituency, which is visiting the Parliament today? It supports young people through learning about animation and film making, and it helps to tackle loneliness and isolation.
Official Report
Meeting date:
7 January 2026
Meeting of the Parliament 07 January 2026
The SPS ensures that, when there is a need for regime restrictions, such restrictions do not in any way limit contact with family or friends, whether via in-person visits or in-cell telephones. In all instances, restrictions are compliant with the Prisons and Young Offenders Institutions (Scotland) Rules 2011.
Official Report
Meeting date:
7 January 2026
Meeting of the Parliament 07 January 2026
The SPS ensures that, when there is a need for regime restrictions, such restrictions do not in any way limit contact with family or friends, whether via in-person visits or in-cell telephones. In all instances, restrictions are compliant with the Prisons and Young Offenders Institutions (Scotland) Rules 2011.
Official Report
Meeting date:
6 November 2025
Meeting of the Parliament 06 November 2025
We will ensure that all relevant public sector bodies play their part in that. I also plan to visit the Alloa campus soon, and I will endeavour to keep Mr Brown updated.
Official Report
Meeting date:
9 October 2025
Meeting of the Parliament 09 October 2025
The cabinet secretary and ministerial colleagues have also visited to hear directly from communities.
