Non-Domestic Rates (Scotland) Act 2020
18th January 2021
The Scottish Parliament introduced new procedures that changed how Assessors gather information relevant to the valuation of properties for non-domestic rates. The procedures include the application of civil penalties where a person does not comply with a request for information. Failure to respond to an Assessor Information Notice could result in penalties of up to 71% of the Rateable Value of the property.
The Guidance Note below outlines how Assessors will approach information gathering and provides advice on how ratepayers and their representatives can pro-actively provide the information required
Assessor Information Notices and Civil Penalty Procedures Guidance Note