Non-Domestic Rates (Scotland) Bill 9 Part 2—Administration and enforcement of non-domestic rates (5) After subsection (13) insert— “(14) Any reduction or remission of rates in respect of 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), granted under subsection (5) 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 In section 4 of the 1962 Act (reduction and remission of rates payable by charitable and other organisations), after subsection (7) insert— 10 “(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). (7B) A rating authority must have regard to such guidance. (7C) Guidance under subsection (7A) may be— 15 (a) general or for particular purposes, (b) different in relation to different persons or otherwise for different purposes. (7D) Before issuing guidance under subsection (7A), the Scottish Ministers must consult— 20 (a) such person or persons as appear to the Scottish Ministers to represent the interests of local authorities, and (b) such other persons as they consider appropriate. (7E) Subsection (7D) is complied with even if the consultation took place, or began, before section 11 of the Non-Domestic Rates (Scotland) Act 2020 comes into 25 force. (7F) The Scottish Ministers must publish, in such manner as they consider appropriate, any guidance issued under subsection (7A). (7G) The power to issue guidance under subsection (7A) includes power to revise that guidance (and the references to guidance in subsections (7B) to (7F) 30 include references to such revised guidance).”. 12 Non-use or underuse of lands and heritages: notification (1) This section applies where the non-domestic rates payable in respect of any lands and heritages are being reduced or remitted for any reason (other than the operation of sections 24 to 25 (rating of unoccupied property) of the Local Government (Scotland) 35 Act 1966). (2) The local authority within whose area the lands and heritages are situated may give a notice to the person who is liable to pay the rates in respect of the lands and heritages (the “ratepayer”) stating that the authority considers that one of the conditions mentioned in subsections (3) and (4) may be satisfied in relation to the lands and 40 heritages. (3) The condition is that the lands and heritages are not being used. 10 Non-Domestic Rates (Scotland) Bill Part 2—Administration and enforcement of non-domestic rates (4) The condition is that— (a) the lands and heritages are being used but there is a significant difference between— (i) the extent to which the lands and heritages are being used, and 5 (ii) the extent to which they could reasonably be used, (b) the amount of rates payable in respect of the lands and heritages (after reduction or remission as mentioned in subsection (1)), is less than the amount that would be so payable if the lands and heritages were unoccupied, and (c) the main reason for the lands and heritages being used to the extent mentioned in 10 paragraph (a)(i), rather than not being used, is to obtain that reduction or remission. (5) A notice under subsection (2) must— (a) set out the local authority’s reasons for considering that the condition mentioned in subsection (3) or (as the case may be) (4) may be satisfied in relation to the 15 lands and heritages, (b) invite the ratepayer to provide to the local authority, within the period of 28 days beginning with the date...