| Guvnor

Enforced by: Local Authority
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 2 of 6 obligations carry a criminal penalty. 3 carry different penalties and 1 has no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person4 Occupier1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Occupier — also bound by 235 other Acts

The Water Resources (Control of Agricultural Pollution) (Wales) Regulations 2021 47 duties

Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 46 duties

The Welfare of Animals (Slaughter or Killing) Regulations 1995 34 duties

Highways Act 1980 23 duties

Nitrate Pollution Prevention Regulations 2015 19 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Overview of Act and interpretation of references to other Acts

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.001 Overview of Act and interpretation of references to other Acts

Part 2

Administration and enforcement of non-domestic rates

1 of 24 sections shown

s.024 Duty to report on number of assessors and availability of resources Regulated

Other duties (1) — Crown / regulator

Valuation authorities must report on assessor resources to Scottish ParliamentLocal authority

23 other sections in this Part — procedural and definitional

s.002 Revaluation years

s.003 New or improved properties: mark in valuation roll

s.004 Power of Scottish Ministers to remove exempt status of lands and heritages

s.005 Entering of parks in valuation roll

s.006 Discretion of local authority to determine whether lands and heritages are dwellings

s.007 Agreement as to valuation

s.008 Draft valuation roll and draft valuation notices

s.009 Valuation notices

s.010 Proposals to alter, and appeals against, valuation roll

s.011 Proposals and appeals: consequential modifications

s.012 Restriction on making complaints

s.013 Meaning of “material change of circumstances”

s.014 New or improved properties: rates relief

s.015 Contribution to net-zero emissions target: rates relief

s.016 Specialist music provision in public schools: rates relief

s.017 Charitable relief: independent schools

s.018 Power to reduce or remit rates for certain organisations: guidance

s.019 Unoccupied properties

s.020 Non-use or underuse of lands and heritages: notification

s.021 Failure to pay instalments

s.022 Electronic communication of information

s.023 Procedure for regulations under section 22

s.025 Status of secretary of valuation appeal panel

Part 3

Information notices and notifications of changes of circumstances

5 of 11 sections shown

s.026 Assessor information notices Prosecution

Provide information to the assessor within 28 days when requestedAny Person

Fine up to £50,000

s.027 Local authority information notices Prosecution

Respond to local authority information notices about your propertyOccupier

Fine up to £370

s.028 Duty to notify changes of circumstances Prosecution

Notify the local authority of changes affecting your business ratesAny Person

Fine up to £1,000

s.031 Penalties under section 30: appeals and enforcement Regulated

Failure to comply with an assessor information noticeAny Person

s.034 Penalties under section 33: appeals Regulated

Appeal a business rates information penaltyAny Person

6 other sections in this Part — procedural and definitional

s.029 Offences in relation to information notices and notifications under section 28

s.030 Civil penalties for failure to comply with assessor information notices

s.032 Payment of penalties into the Scottish Consolidated Fund

s.033 Civil penalties for failure to comply with local authority information notices and for failure to notify changes in circumstances

s.035 Penalties under section 33: enforcement

s.036 Sections 31 and 34: consequential modifications

Part 4

Anti-avoidance regulations

0 of 5 sections shown

5 other sections in this Part — procedural and definitional

s.037 Anti-avoidance regulations

s.038 Meaning of “advantage”

s.039 Non-domestic rates avoidance arrangements

s.040 Meaning of “artificial”

s.041 Procedure for anti-avoidance regulations

Part 5

Final provisions

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.042 Interpretation

s.043 Ancillary provision

s.044 Commencement

s.045 Short title

Help complying

Guvnor’s practical routes through this instrument.

Business essentials for Scotland

Learning path covering the key Scottish-specific compliance requirements for any business, including business rates, planning, fair work, and regulatory differences from England.

Starting a hospitality business in Scotland

Complete learning path for new hospitality businesses in Scotland covering alcohol licensing, personal licences, minimum unit pricing, business rates, and the Edinburgh …

Challenge your Scottish business rates

Step-by-step guide to appealing your business rates valuation in Scotland, from checking your rateable value through to the Valuation Appeal Committee hearing.

Appeal your business rates valuation in Scotland

How to challenge your rateable value with Scottish Assessors and the Valuation Appeal Committee, including deadlines and evidence requirements.

Understanding business rates in Scotland

How the Scottish three-tier business rates system works, including multipliers, reliefs, and revaluation cycles.

1 more guide that reference this instrument

Claim Small Business Bonus Scheme relief

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.