In either case, there is the potential for non-compliance to be escalated to the criminal courts, in which case the penalty rises to £1000. Some ratepayer evidence referred to the danger of the these provisions becoming a "revenue earner" for local authorities.xiie.g Scottish Property Federation, written submission Conversely, representatives of the local government sector said they were concerned the sums provided for in the Bill would barely be a deterrent to large businesses and would be unlikely to incentivise them to be more cooperative.xviLocal Government and Communities Committee, Official Report, 22 May 2019 cols 19-20 (IRRV and Cosla) For its part, the SAA welcomed the new powers to levy civil penalties but said the criminal penalty should not be abolished but retained as a deterrent.xviiLocal Government and Communities Committee, Official Report, 29 May 2019, col 6
The Scottish Government's view is that the penalties in the Bill strike an appropriate balance, and are equivalent to those in England and Wales.xviiiLocal Government and Communities Committee, Official Report, 11 September 2019, col 20 The Government told us that the criminal sanction, which dates from 1854, and sets out a monetary penalty, has "rarely if ever been used".xixLocal Government and Communities Committee, Official Report, 11 September 2019, cols 21
The Committee supports the overall direction of travel set out in sections 14 to 22 of the Bill, which seek to strengthen and modernise the powers of assessors and councils to obtain the information they need to carry out their crucial roles within the ratings system of valuation, administration, and enforcement.