The Scottish Government is currently reviewing new Rating legislation, currently at its Third reading stage, and therefore it is unlikely to be amended further. This new Non Domestic (Scotland) Rates Bill runs to 32 pages and introduces huge amendments to the Rating system.
One of the major changes is that it empowers all Assessors in Scotland to issue fines to owners/ tenants/ occupiers or ‘any person who the Assessor believes holds information that is required to carry out their duty under the Acts’ (i.e must assume to include surveyors/ solicitors).
These ‘Requests for Information’ can be issued either by Assessors or Finance Departments. In the past these forms were generally ignored but the penalties for non submission or incorrect information could be severe. Not only does it require to advise of occupancy/ ownership changes but also building alterations and changes in the actual ratepayer.
The actual date of implementation is not mentioned on the draft but likely to be introduced from 1 April 2020. This year is the value tone for the 2022 Revaluation.
We are still reviewing our strategy as this legislation is only recently finally drafted. There is the possibility of offering to complete on behalf of clients.
Details are:
An Assessor may send a Return of Information Notice to – (a) any person who the Assessor thinks is a proprietor, tenant or occupier of the subjects referred to in the notice,
or (b) any other person who the Assessor thinks has information which is reasonably required.
A person to whom an Assessor Information Notice is given must comply with the notice within the period of 28 days beginning with the day on which the notice is issued.
Local Authority Information Notices (1) An authorised officer of a local authority (assumed Finance Dept) may require the person to provide such information as may be required on the form.
A person to whom a Local Authority Information notice is given must comply with the notice within the period of 21 days beginning with the day on which the notice is given.
A person commits a Civil offence if the person knowingly provides false or misleading information, or does not respond to either the Assessor’s information notice, or a Local Authority Information Notice. This can lead to a fine as follows;
(a) where the property is already entered in the valuation roll, the penalty is the greater of – (i) £200, and (ii) 1% of the rateable value of the property
(b) where the property concerned is not yet in the Valuation Roll the penalty is £1,000.
Notification of changes of circumstances (i.e. new owner /tenant/alterations etc). If the person fails to comply with the Assessor information notice within the period of 42 days beginning with the day on which the penalty notice is given, the person is liable – (a) where the property is entered in the valuation roll, to a further penalty of the greater of – (i) £1,000, and (ii) 20% of the rateable value
(b) where the lands and heritages concerned are not in the Valuation Roll a further penalty of £10,000.
If the person fails to comply with the Assessor information notice within the period of 56 days beginning with the day on which the penalty notice is given, the person is liable – (a) where the lands and heritages concerned are entered in the valuation roll, to a further penalty of the greater of – (i) £1,000, and 15 (ii) 50% of the rateable value of the property the day on which the penalty notice is given, (b) where the lands and heritages are not so entered, to a further penalty of £50,000.
Contact our Rating team for more information – rating@g-s.co.uk
