The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023
PART 1Introductory and interpretation
1Citation and commencement
2Interpretation
3Sending notices by means of electronic communication
PART 2Treatment of owners as liable to pay non-domestic rates
4Circumstances in which owners must be treated as liable for non-domestic rates
5Notification of owner of intention to treat as liable for payment of non-domestic rates
6Date from which owner treated as liable
7Removal of relief and subsequent applications for relief
PART 3Disregarding of changes leading to reduction in rateable value
8Circumstances in which changes causing a reduction in rateable value are to be disregarded
9Notice of intention to disregard change

2023 No. 92

Rating And Valuation

The Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023

Made

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 37(1) of the Non-Domestic Rates (Scotland) Act 20201 (“the 2020 Act”) and all other powers enabling them to do so.

In accordance with section 41(1) of the 2020 Act, a draft of these Regulations have been laid before and approved by resolution of the Scottish Parliament.

In accordance with section 41(2), (4) and (5) of the 2020 Act the Scottish Ministers have consulted such persons appearing to them to represent the interests of local authorities and assessors as the Scottish Ministers considered appropriate, together with such other persons as they considered appropriate, have notified the Scottish Parliament about the consultation, and have had regard to representations received.