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Get your business ready for the Non-Domestic Rates (Scotland) Bill and its new enforceable penalties

24th February 2020

The eagerly awaited Non Domestic Rates (Scotland) Bill recently completed its parliamentary passage on 5th February 2020, and Scottish Assessors will soon be issuing requests for information forms to assist with the next revaluation, which is due in Scotland on 1st April 2022, and will be based upon information around 1st April 2020. 

And what does this mean for businesses? Specifically, the Assessor is entitled to serve a notice requesting information such as rental, turnover, costs and throughput to:

  • Any person who the Assessor thinks is a proprietor, tenant or occupier of lands and heritages which the Assessor has the function of valuing.
  • Any other person who the Assessor thinks has the information which is reasonably required for this purpose.

The Non Domestic Bill now includes a new civil penalty for failure to comply with these notices as follows:

* fines will be acumulative

Lynsey Russell, Rating Associate at Ryden, comments on this:

"Ryden had lobbied against these punitive charges, and we remain concerned about how they will be applied in practice and for the subsequent appeal process. 

“The fines will be enforceable from 1st April 2020 and will be severe. Therefore, we would urge anyone who has received a request for information to respond promptly to it.

“Should you require assistance, don’t hesitate to contact Ryden's Rating experts for advice.”

For further information on Ryden Rating's services please click here.


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Lynsey Russell

Lynsey has over 16 years experience in the valuation of subjects for non-domestic rating within both the public and private sector.  She has valued a wide variety of subjects including retail, office, industrial, licensed and leisure, schools, colleges and universities and all other public buildings, negotiating appeals and giving evidence as an expert witness at various Valuation Appeal Committee hearings.

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