As of 31 March 2022, recovery was in progress for 119 cases with a value of around £745,000. 24 Reform charity reliefThe Non-Domestic Rates (Scotland) Act 2020 removed the eligibility for charity relief schools from mainstream independent schools from 1 April 2022 (delayed from 1 April 2020, and then again from September 2020 due to Covid-19).Independent special schools and specialist independent music schools will continue to be eligible for charity rates relief. 25 Relief restricted to properties in active occupationFrom 1 April 2020, the Small Business Bonus Scheme is restricted to properties in active occupation only.From 1 April 2021, the Non-Domestic Rates (Scotland) Act 2020 allows councils to serve a notice on a ratepayer who is in receipt of a relief (except empty property relief), to prove that their property is not being unused or underused.If the ratepayer fails to comply, the council may take further action; which could result in the council awarding empty property relief instead of another relief. 26 Reform empty property reliefEmpty Property Relief will be devolved to councils as set out in section 19 of the Non-Domestic Rates (Scotland) Act 2020.