Non-Domestic Rates (Scotland) Bill: business and regulatory impact assessment

Implementation and delivery plan

The legislative framework underpinning these proposals is set out in the Non-Domestic Rates (Scotland) Bill 2019 which was introduced to the Scottish Parliament on 25 March 2019. Subject to the Bill successfully completing the parliamentary process, the intention is to commence a number of provisions a day after the Bill receives Royal Assent. These are provisions relating to the assessors increased information gathering powers to enable the assessors to utilise these powers for the 2022 revaluation which has a tone date of 1 April 2020.