Scottish Government update on subordinate legislation on Non-domestic Rates

The Scottish Government laid two instruments on 3rd March updating the current legislation in preparation for the implementation of the Transitional Relief fund, for Non-domestic Rates.

The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 makes minor amendments to the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 including to address a small number of typographical errors. The changes are set out in detail in the Policy Note of the instrument.

A new two-stage non-domestic rating appeal system will be introduced on 1 April 2023 with proposals and appeals. Transitional provision is required for certain non-domestic rating appeal rights extant as at 31 March 2023, but not exercised by that date. The Non-Domestic Rates (Scotland) Act 2020 (Transitional Provision) Regulations 2023 make transitional provision for these rights, replacing them on 1 April 2023 with proposal rights, with a cut-off date of 31 July 2023 for the making of any proposal in accordance with these regulations.

For more information on SBBS and Transitional Relief go to: ScotGov Rates Relief (examples): Transitional Reliefs and Small Business Bonus Scheme from 1 April 2023