The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020

Made: 19th October 2020

Laid before the Scottish Parliament: 21st October 2020

Coming into force: 5th November 2020

The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 44(2), (3) and (4)(a) of the Non-Domestic Rates (Scotland) Act 2020 .

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020 and come into force on 5 November 2020.

• (2) In these Regulations—

• “the Act” means the Non-Domestic Rates (Scotland) Act 2020, and

• “the 1975 Act” means the Local Government (Scotland) Act 1975 .

Appointed days

2

• (1) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in the schedule (the subject matter of which is described in column 2 of that table) is specified in column 3 of that table.

• (2) The day appointed for the coming into force of section 3 of the Act (new or improved properties: mark in valuation roll) is—

• (a) 5 November 2020, but only so far as is necessary to allow the Scottish Ministers to—

• (i) make regulations under section 2A(7) of the 1975 Act,

• (ii) lay draft regulations under section 2A(7)(b) of that Act,

• (iii) consult on proposals for regulations under section 2A(7) of that Act, and

• (b) 1 April 2021, insofar as not already brought into force by sub-paragraph (a).

• (3) The day appointed for the coming into force of section 10 of the Act (proposals to alter, and appeals against, valuation roll) is—

• (a) 5 November 2020, but only so far as is necessary to allow the Scottish Ministers to—

• (i) make regulations under section 3ZA(7) and 3ZB(7) of the 1975 Act,

• (ii) lay draft regulations under section 3ZA(7)(e) and 3ZB(7)(d) of that Act,

• (iii) consult on proposals for regulations under section 3ZA(7)(e) and 3ZB(7)(d) of that Act, and

• (b) 1 April 2023, insofar as not already brought into force by sub-paragraph (a).

Restriction on making complaints: saving provision

3

The amendment made by section 12 of the Act (restriction on making complaints with regard to assessor's valuations under section 13 of the Lands Valuation (Scotland) Act 1854 ) has no effect in relation to complaints made prior to 1 April 2023.

Failure to pay instalments of rates: transitional provision

4

For the avoidance of doubt, the amendment made by section 21 of the Act (procedure to be followed where a ratepayer fails to pay an instalment of rates in accordance with section 8(1) of the 1975 Act) has no effect in relation to a failure to pay an instalment of rates prior to 1 April 2021.

Repeal of section 7 of the Lands Valuation (Scotland) Act 1854: saving provision

5

The repeal made by section 26(5) of the Act (ability of assessor to call for written statement of rent under section 7 of the Lands Valuation (Scotland) Act 1854) has no effect in relation to a call made upon a person by an assessor prior to 1 April 2021.

Duty to notify changes of circumstances: transitional provision

6

For the avoidance of doubt, the duty created by section 28 of the Act (duty to notify changes of circumstances) does not apply to a relevant change in circumstances which occurred prior to 1 April 2021.

SCHEDULE

Signed

BEN MACPHERSON — Authorised to sign by the Scottish Ministers — 2020-10-19

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2020 asp 4.

[^f00002]: 1975 c. 30. Section 2A of the 1975 Act is inserted by section 3 of the Act. Sections 3ZA and 3ZB of the 1975 Act are inserted by section 10(4) of the Act.

[^f00003]: 1854 c.91.

Editorial notes

[^c24311011]: 2020 asp 4.

[^c24311021]: 1975 c. 30. Section 2A of the 1975 Act is inserted by section 3 of the Act. Sections 3ZA and 3ZB of the 1975 Act are inserted by section 10(4) of the Act.

[^c24311031]: 1854 c.91.

[^key-28b4d50f839395140d02dbc2238f06e6]: Reg. 1 in force at 5.11.2020, see reg. 1(1)

[^key-a74220e5db36d7a27fa6e087d207ec09]: Reg. 2 in force at 5.11.2020, see reg. 1(1)

[^key-2e770b7a641b1bb9b3bb4faf6743d878]: Reg. 3 in force at 5.11.2020, see reg. 1(1)

[^key-dbe2a2e3557e6545c2dfbc9b3efaec66]: Reg. 4 in force at 5.11.2020, see reg. 1(1)

[^key-c8128a4cbf015fdabdc51415fb01e7be]: Reg. 5 in force at 5.11.2020, see reg. 1(1)

[^key-b6b9bd670dee628ed5a3f11da00f31b3]: Reg. 6 in force at 5.11.2020, see reg. 1(1)

[^key-fe0f8f51091a8f03a634e9d923a16f85]: Sch. in force at 5.11.2020, see reg. 1(1)

[^key-f75843884c270a9c9fd2236cd8ce1792]: Word in sch. substituted (23.3.2021) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment Regulations 2021 (S.S.I. 2021/120), regs. 1, 2(2)

[^key-53a78fa0add2afa4bbc7c2a9b9757910]: Words in sch. substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(4)(a)

[^key-4f43abea8106e57b0e672cad10dd78c7]: Words in sch. substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(4)(b)

[^key-8819326140d1e842fcda26f2d37165b8]: Words in reg. 2(3)(b) substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(2)

[^key-1bb24d35f63e435d0c3ad62a86725206]: Words in reg. 3 substituted (11.11.2022) by The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Amendment (No. 2) Regulations 2022 (S.S.I. 2022/301), regs. 1, 2(3)