
1 

(1) These Regulations may be cited as the Non-Domestic Rates (Scotland) Act 2020 (Transitional Provision) Regulations 2023 and come into force on 1 April 2023.
(2) In these Regulations “the 1975 Act” means the Local Government (Scotland) Act 1975.
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(1) Subject to paragraph (5), paragraph (2) applies to a proprietor, tenant or occupier of lands and heritages who, as at 31 March 2023, had a right of appeal under section 3(2), 3(2A) or 3(4) of the 1975 Act which had not been exercised.
(2) Subject to paragraph (3), a proprietor, tenant or occupier to whom this paragraph applies may make a proposal under section 3ZA(1) of the 1975 Act , in the circumstances described in section 3ZA(2)(a), (b) or (c) of the 1975 Act, in respect of the entry in or alteration of the valuation roll to which the right of appeal related.
(3) A proposal made in accordance with paragraph (2) must be made on or before 31 July 2023.
(4) The relevant timescales set out in schedule 1 of the Valuation Timetable (Scotland) Order 2022 in relation to the making of proposals do not apply to a proposal made in accordance with paragraph (2).
(5) Paragraph (2) does not apply to a right of appeal under section 3(4) of the 1975 Act on the ground that there is such an error in the entry as is referred to in section 2(1)(f) of the 1975 Act.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
1st March 2023