Non-Domestic Rates (Scotland) Bill 13 Part 2—Administration and enforcement of non-domestic rates (3) In subsection (9) after “trustee” insert “or as a public school within the meaning of subsection (2)(ab)”. (4) In subsection (10) after paragraph (a) insert— “(ab) “public school” has the meaning given by section 135(1) of the 5 Education (Scotland) Act 1980,”. 10 Charitable relief: independent schools (1) Section 4 of the 1962 Act (reduction and remission of rates payable by charitable and other organisations) is amended as follows. (2) In subsection (9) (which provides for certain lands and heritages to be ineligible for 10 reduction or remission of rates), after “1956,” insert “to lands and heritages which are wholly or mainly used for the purpose of carrying on an independent school other than a school falling within subsection (9A),”. (3) After that subsection insert— “(9A) The schools falling within this subsection are— 15 (a) any independent school all the pupils of which— (i) are selected on the basis of musical ability or potential, and (ii) follow a curriculum which includes classes aimed at developing musical excellence, (b) any independent school which is a special school.”. 20 (4) In subsection (10)— (a) after paragraph (a) insert— “(aa) “independent school” has the meaning given by section 135(1) of the Education (Scotland) Act 1980,”, (b) after paragraph (c) insert “, 25 (d) “special school” means a school falling within paragraph (a) of the definition of “special school” in section 29(1) of the Education (Additional Support for Learning) (Scotland) Act 2004.”. (5) After subsection (13) insert— “(14) Any reduction or remission of rates in respect of lands and heritages which are 30 wholly or mainly used for the purpose of carrying on an independent school, other than a school falling within subsection (9A), granted under subsection (5) before the day on which section 10 of the Non-Domestic Rates (Scotland) Act 2020 comes into force ceases to have effect on that day.”. 11 Power to reduce or remit rates for certain organisations: guidance 35 In section 4 of the 1962 Act (reduction and remission of rates payable by charitable and other organisations), after subsection (7) insert— “(7A) The Scottish Ministers may issue guidance to rating authorities about the exercise of the powers conferred by subsections (5) to (7) in relation to lands and heritages of the type mentioned in subsection (5)(c). 40 (7B) A rating authority must have regard to such guidance. 14 Non-Domestic Rates (Scotland) Bill Part 2—Administration and enforcement of non-domestic rates (7C) Guidance under subsection (7A) may be— (a) general or for particular purposes, (b) different in relation to different persons or otherwise for different purposes. 5 (7D) Before issuing guidance under subsection (7A), the Scottish Ministers must— (a) lay a draft of the proposed guidance before the Scottish Parliament, (b) consult— (i) such person or persons as appear to the Scottish Ministers to represent the interests of local authorities, and 10 (ii) such other persons as they consider appropriate. (7DA)The Scottish Ministers must not issue guidance under subsection (7A) until after a period of 40 days beginning with the day on which the draft guidance was laid before the Parliament under subsection (7D)(a). (7DB)If, within that period, the Parliament resolves that the guidance proposed 15 should not be issued, Ministers must not issue it. (7DC)In calculating any period of 40 days for the purposes of subsection (7DA) or (7DB) above, no account is to be taken of any time during which the Parliament is dissolved or is in recess...