Colliers International has informed the BID that a letter has been issued to all ratepayers in Scotland by the Scottish Government.
The purpose of the letter is to notify ratepayers that reforms are in the pipeline of which they must take note of as there are potential monetary effects. This includes penalty fines for non-completion of information notices.
The legal framework will be finalised by December 2020 therefore the powers to issue and pursue penalties will then become enforceable.
The letter relates to the Non Domestic Rates (Scotland) Act 2020 and the key points are as follows:
- The next Revaluation is currently due in 2022; it is expected that it will be postponed to 2023, but this is awaiting formal ministerial approval. However, going forward, Revaluations will be every three years.
- Assessors Information Notices (AIN’s) – An Assessor can issue an AIN to proprietor, tenant, occupier or any other third party which they think may be party to that information. If the information is not provided within the required timescale the fines can amount to 71% of RV.
- It is necessary to respond to all Billing Authority requests for information within 21 days or any party could be fined £370.
- It is necessary to notify the council of a change in occupier of a property within 42 days or there will be fines of £370.
- A two stage appeal system will be implemented from the next Revaluation, which will involve a Proposal and Appeal system. A Proposal can be made to the Assessor for them to make a determination on the issues raised and a settlement could be reached at this stage. However, if resolution cannot be achieved through the Proposal, a formal Appeal can be lodged.