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Last updated: 24 January 2020

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Introduced by: Shirley-Anne Somerville Supported by: Christina McKelvie On: 29 May 2019 Bill type: Government Bill  Parliamentary copyright.
Last updated: 9 December 2019

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Non-Domestic Rates (Scotland) Bill 23 Part 3—Information notices and notifications of changes of circumstances (8) Regulations under subsection (7)— (a) may make different provision for different purposes, (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision. 5 (9) Regulations under subsection (7) are subject to the negative procedure. 19A Payment of penalties into the Scottish Consolidated Fund (1) An assessor must pay any money recovered under or by virtue of section 18 into the Scottish Consolidated Fund. (2) But an assessor may do so after deduction of reasonable expenses incurred in relation to 10 the giving of penalty notices under section 18 and the collection of penalties. (3) The Scottish Ministers may by regulations make provision about the expenses that may be deducted under subsection (2). (4) Regulations under subsection (3) are subject to the negative procedure. 20 Civil penalties for failure to comply with local authority information notices and 15 for failure to notify changes in circumstances (1) A person is liable to pay a penalty if the person— (a) fails to comply with a local authority information notice within the period mentioned in section 15(3), (b) fails to comply with section 16(1) within the period mentioned in section 16(3). 20 (2) Where a person becomes liable to a penalty under subsection (1)(a), the authorised officer must give a notice to the person (a “penalty notice”) stating— (a) that the person has failed to comply with the local authority information notice, (b) that the person is liable to a penalty of— (i) £95, where the penalty relates to a notice given under section 15(1), 25 (ii) £370, where the penalty relates to a notice given under section 15(4), and (c) that the person has a right of appeal under section 21(1). (3) Where a person becomes liable to a penalty under subsection (1)(b), the authorised officer must give a notice to the person (a “penalty notice”) stating— (a) that the person has failed to comply with section 16(1), 30 (b) that the person is liable to pay a penalty of £370, and (c) that the person has a right of appeal under section 21(1). (4) An authorised officer may mitigate or remit any penalty under this section. (5) The Scottish Ministers may by regulations make provision increasing or decreasing any sum for the time being set out in subsections (2)(b)(i) and (ii) and (3)(b). 35 (6) Regulations under subsection (5) may make transitional, transitory or saving provision. (7) Regulations under subsection (5) are subject to the affirmative procedure. 24 Non-Domestic Rates (Scotland) Bill Part 3—Information notices and notifications of changes of circumstances (8) The Scottish Ministers may by regulations make further provision about penalty notices under this section, including in particular— (a) the form of penalty notices, (b) how penalty notices may be given (for example, enabling a notice to be given to a 5 person either by name or by such description as may be set out in the regulations). (9) Regulations under subsection (8)— (a) may make different provision for different purposes, (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision. 10 (10) Regulations under subsection (8) are subject to the negative procedure. 21 Penalties under section 20: appeals and enforcement (1) A person who is given a penalty notice under section 20 may appeal to a valuation appeal committee against the amount of penalty imposed. (2) An appeal must be made before the end of the period of 28 days beginning with the day 15 on which the penalty notice is given. (3) The making of an appeal under subsection (1) against the amount of penalty imposed by a penalty notice given under section 20(2)— (a) is to be treated as an appeal against the amount of that penalty and any other penalty imposed on the appellant under section 20 in relation to the information to 20 which the penalty notice relates, (b) does not prevent an authorised officer giving the appellant a further local authority information notice under section 15(4) or penalty notice under section 20 in relation to that information. (4) On an appeal the valuation appeal committee may mitigate or remit any penalty under 25 section 20 if it is satisfied that the penalty is excessive. (6) The Scottish Ministers may by regulations make further provision about appeals under this section, including in particular— (a) information to be included in, and documents to be submitted with, such an appeal, 30 (b) the procedure to be followed in such an appeal, (c) the period within which such an appeal is to be disposed of. (7) Regulations under subsection (6)— (a) may make different provision for different purposes, (b) may make incidental, supplementary, consequential, transitional, transitory or 35 saving provision. (8) Regulations under subsection (6) are subject to the negative procedure. 21A Penalties under section 20: enforcement (1) A penalty under section 20 is recoverable as a civil debt due to the local authority.
Last updated: 17 November 2025

BB20221219

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 17 January 2025

BB20250120

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 2 February 2024

BB20240205

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 24 November 2023

BB20231127

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 7 March 2023

BB20210114

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 7 March 2023

BB20201223

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 7 March 2023

BB20201214

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.
Last updated: 7 March 2023

BB20201123

As soon as a Public Bill (i.e. a Government, Committee or Member’s Bill) has completed Stage 1, amendments for consideration at Stage 2 may be lodged; and as soon as Stage 2 is completed, amendments for Stage 3 consideration may be lodged.

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