This has been in place since 12 March 2020.A criminal penalty is retained for those who knowingly provide “false or misleading information” when completing an assessor information notice.The Act provides that, as well as “the proprietor, tenant and occupier”, the assessor will also be able to seek information from any other person who can reasonably provide information necessary for an accurate valuation to a non-domestic property. 14 Standardised rates bills across ScotlandAll councils have adopted standardised billing. 15 Incentivise online...