
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.
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 2022, insofar as not already brought into force by sub-paragraph (a).
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 2022.
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.
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.
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.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
19th October 2020
SCHEDULE
Regulation 2(1)


Column 1Provisions of the Act Column 2Subject matter Column 3Appointed day
Section 2, apart from subsection (a) Revaluation years 5 November 2020
Section 4 Power of Scottish Ministers to remove exempt status of lands and heritages 1 April 2022
Section 5 Entering of parks in valuation roll 1 April 2023
Section 6 Discretion of local authority to determine whether lands and heritages are dwellings 5 November 2020
Section 7 Agreement as to valuation 5 November 2020
Section 8 Draft valuation roll and draft valuation notices 5 November 2020
Section 9 Valuation notices 5 November 2020
Section 11 Proposals and appeals: consequential modifications 1 April 2022
Section 12 Restriction on making complaints 1 April 2022
Section 14 New or improved properties: rates relief 5 November 2020
Section 15 Contribution to net-zero emissions target: rates relief 5 November 2020
Section 16 Specialist music provision in public schools: rates relief 5 November 2020
Section 17 Charitable relief: independent schools 1 April 2021
Section 18 Power to reduce or remit rates for certain organisations: guidance 5 November 2020
Section 20 Non-use or underuse of lands and heritages: notification 1 April 2021
Section 21 Failure to pay instalments 1 April 2021
Section 22 Electronic communication of information 5 November 2020
Section 23 Procedure for regulations under section 22 5 November 2020
Section 24 Duty to report on number of assessors and availability of resources 5 November 2020
Section 25 Status of secretary of valuation appeal panel 5 November 2020
Section 26 (insofar as not already in force) Assessor information notices 1 April 2021
Section 27 Local authority information notices 1 April 2021
Section 28 Duty to notify changes of circumstances 1 April 2021
Section 29 (insofar as not already in force) Offences in relation to information notices and notifications under section 28 1 April 2021
Section 30 (insofar as not already in force) Civil penalties for failure to comply with assessor information notices 5 November 2020
Section 32 Payment of penalties into the Scottish Consolidated Fund 5 November 2020
Section 33 Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances 1 April 2021
Section 34(1) to (4) Penalties under section 33: appeals 1 April 2021
Section 34(5) to (8) Penalties under section 33: appeal regulations 5 November 2020
Section 35 Penalties under section 33: enforcement 1 April 2021
Section 36 Sections 31 and 34: consequential modifications 1 April 2021
Section 37 Anti-avoidance regulations 5 November 2020
Section 38 Meaning of “advantage” 5 November 2020
Section 39 Non-domestic rates avoidance arrangements 5 November 2020
Section 40 Meaning of “artificial” 5 November 2020
Section 41 Procedure for anti-avoidance regulations 5 November 2020