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Published by The Scottish Parliamentary Corporate Body
Non-Domestic Rates (Scotland) Bill: Stage 1
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Published: Wednesday 26 Jun 2019 (DPLRS052019R36)
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Introduction
Brief overview of the Bill
Delegated Powers
Ancillary powers provisions in sections 3, 6, 7, 18, 19 and 20
Section 9 – Power to grant relief for new or improved properties
Section 11 – Guidance on reduction or remission of rates for certain organisations
Section 23– Power to make provision to prevent or minimise non-domestic rates avoidance
Annex A
Annex B
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Last Updated: 1/12 5:46pm
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