Business essentials for Scotland
- 1 step
UK Act of Parliament
1975
Scotland
Local Government (Scotland) Act 1975
At a glance
Enforced by
What's here
10 compliance obligations, 3 practical guides · 3 journeys
Penalty landscape
2 of 10 obligations carry a fine up to £1,000. 8 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 3
- Occupier 1
Plus 6 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Starting a hospitality business in Scotland
- 1 step
Challenge your Scottish business rates
- 2 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesSupporting — topic alignment
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Occupiers also bound by 259 other Acts (top 5 shown)
- The Water Resources (Control of Agricultural Pollution) (Wales) Regulations 2021 2021 39 duties
- Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 2006 34 duties
- The Welfare of Animals (Slaughter or Killing) Regulations 1995 1995 34 duties
- Highways Act 1980 1980 23 duties
- Nitrate Pollution Prevention Regulations 2015 2015 18 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Finance
Valuation of shootings and deer forests
Other duties (1) — Crown / regulator
- Assessors must list shooting rights and deer forests in valuation rolls Statutory regulator
Draft valuation roll and draft valuation notices
Other duties (1) — Crown / regulator
- Assessor must publish draft valuation rolls and notify occupiers Statutory regulator
Provisions supplementary to sections 1 and 2.
Other duties (1) — Crown / regulator
- Assessor must notify property owners of valuation roll changes Statutory regulator
Assessor’s powers of entry for valuation purposes.
Fine up to £1,000- Refuse entry or obstruct a valuation assessor Any Person
Provisions as to setting of non-domestic rates.
Other duties (1) — Crown / regulator
- Secretary of State must set non-domestic rates for each local authority Crown / Minister / Government department
Failure to pay instalments
- Pay missed business rate instalments within 7 days of a reminder Occupier
Browse 25 other sections in this Part — procedural / definitional / commencement
The valuation roll and revaluation.
Alterations to valuation roll which is in force.
Mark in valuation roll for new or improved properties
Proposal to alter entry in valuation roll
Appeal to the First-tier Tribunal
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Valuation by formula of certain lands and heritages.
Levying of rates.
Provisions as to setting of non-domestic rates.
Payment of rates by instalments.
Restriction on rates payable when valuation appeal is pending.
Interest on rates paid in error.
Collection of rates by housing body on behalf of rating authority.
Assessment roll.
Rate support grants.
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Termination of certain existing grants for roads and public transport.
Termination of certain existing grants to local authorities for certain other purposes.
Direct Labour Organisation/ Direct Services Organisation Accounts.
Borrowing and lending by local authorities and certain other bodies and certain of their funds.
Remuneration and expenses of members of Commission for Local Authority Accounts.
Financial year of local authorities.
Amendment of section 201 of Act of 1947.
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Part II — Local Administration
Power of Commissioner to require information and other matters relating to investigations.
- Produce information and documents for Commissioner investigations Any Person
Reports on investigations.
Fine up to £1,000- Obstructing access to a Local Government Commissioner report Any Person
Reports on investigations: further provisions.
Other duties (1) — Crown / regulator
- Local authorities must respond to maladministration reports from the Commissioner Local authority
Browse 10 other sections in this Part — procedural / definitional / commencement
Commissioner for Local Administration.
Body to be designated by Secretary of State for purposes of Part II.
Authorities subject to investigation.
Matters subject to investigation.
Provisions relating to complaints.
Procedure in respect of investigations.
Consideration of adverse reports.
Law of defamation and limitation on disclosure of information by Commissioner.
Consultation between Commissioner, the Parliamentary Commissioner and the Health Service Commissioner.
Interpretation of Part II.
Part III — Miscellaneous and General
Transference of social workers of Health Boards to local authority employment.
Other duties (1) — Crown / regulator
- Secretary of State must protect terms for social workers transferred to councils Crown / Minister / Government department
Browse 6 other sections in this Part — procedural / definitional / commencement
Schedules
Browse 97 other Schedules — structural / supplementary
Amendment of Provisions of Local Government (Scotland) Act 1966 Relating to Rate Support Grants
Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
Disqualifications
Adaptation and Amendment of Enactments
. ..
For section 2 (rate support grants), there shall be substituted...
In section 3(1) (rate support grant orders), for the words...
For section 4 (variation of orders, etc.), there shall be...
In section 7(1) (reduction of rates on dwellings by reference...
In Part I of Schedule 1 (the needs element)—
For Part II of Schedule 1 there shall be substituted...
In paragraph 1 of Part III of Schedule 1 (the...
(1) . . . . . . . . ....
(1) A local authority may lend to another authority mentioned...
(1) A local authority may make loans to a harbour...
(1) All capital assets and liabilities which are transferred to...
Any statutory borrowing power vested in a local authority on...
(1) Subject to sub-paragraph (2) below and to sub-paragraph (2)...
(1) Where a sum is advanced from the loans fund...
(1) The authority shall at the time an advance is...
In the event of it appearing at any time from...
Without prejudice to paragraph 18 above, the Secretary of State...
Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
(1) If at any time any sums due by way...
(1) Notwithstanding anything in this Schedule, the Secretary of State...
(1) Subject to the provisions of this Schedule, a local...
(1) Subject to sub-paragraph (2) below, a local authority by...
(1) A local authority by whom a renewal and repair...
Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
(1) Notwithstanding anything in any enactment, a local authority may...
A person lending money to a local authority shall not...
Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
(1) Subject to . . . sub-paragraph (2) below, the...
Save as otherwise expressly provided, the provisions of this Schedule...
Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
Nothing in this Schedule shall affect the power of a...
In this Schedule, unless the context otherwise requires— “advance”, in...
Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
(1) The Secretary of State may by regulations made with...
(1) A local authority may borrow by the issue of...
A local authority may issue bonds transferable by delivery (with...
(1) Subject to the provisions of this paragraph and notwithstanding...
Two or more local authorities may combine to exercise their...
(1) A person shall be disqualified for being appointed as,...
The Commissioner, during his term of office and for 3...
(1) The designated body shall pay to, or in respect...
(1) The Commissioner may appoint a secretary and such other...
Subject to section 29(2H) of this Act, all reasonable expenses...
In Part III of Schedule 1 to the House of...
The commencement or conduct of civil or criminal proceedings before...
Action taken by any police authority or any joint police...
(1) Action taken in matters relating to contractual or other...
Action taken in respect of appointments or removals, pay, discipline,...
Any action concerning— (a) the giving of instruction, whether secular...
In section 3 (financial provisions), in subsection (1) the words...
In section 235 (rating authority may require power to furnish...
In section 100(3) (provisions as to making and division of...
For section 6 (charges for inspection of ships), there shall...
In section 13 (time for giving notices etc.)—
In section 43(1) (interpretation), in the definition of “the Valuation...
In section 9 (meaning of product of a rate of...
In section 15 (proceedings before valuation appeal committees)—
In section 22 (miscellaneous amendments of Act of 1956 repating...
In section 26(1) (interpretation), in the definition of “year of...
In section 6(1) (re-borrowing powers of public authorities), for the...
In Schedule 1 (constitution of the Council)—
In section 2 (new form of local loan and automatic...
In Schedule 7 (provisions as to local bonds), in paragraph...
In section 15 (valuation according to tone of roll), in...
In section 24 (liability to be rated in respect of...
In section 27 (notification of unoccupied dwelling-houses)—
In section 46(1) (general interpretation), in the definition of “year...
In Schedule 2 (valuation of water undertakings)—
In Schedule 3 (rating of unoccupied property), in paragraph 3(6)...
For section 35 (valuation rolls preserved in the General Register...
In paragraph 1 of Schedule 4 (local loans), for the...
In section 12(7)(b) (borrowing powers of Executive), for the words...
In section 19(1) (transfer of control of bus services to...
In section 5 (interpretation), in the definition of “local authority”,...
In section 49 (application of sections 45 to 47 to...
In section 94 (capital expenses), after subsection (1) there shall...
In section 97(6) (Commission for Local Authority Accounts in Scotland),...
In section 113 (persons eligible for rate rebates)—
In section 42 (interpretation), in the definition of “machinery fixed...
In section 125 (school and college councils), after subsection (3)...
In section 183(1) (directions relating to specialist advice), for paragraphs...
In section 194 (execution of deeds by local authority and...
In Schedule 7 (meetings and proceedings of local authorities)—
In Schedule 14 (amendment of enactments relating to roads), paragraphs...
In Schedule 17 (amendment of enactments relating to water)—
In Schedule 23 (amendment of enactments relating to planning), in...
In Schedule 29 (repeals), the entry relating to the Acquisition...
In section 3 (conditions for approval of applications for improvement...
In Part III of Schedule 1, in the entry relating...
In Part IV of Schedule 1, in the entry relating...
In Part III of Schedule 1, in the entry relating...
Repeals
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Lands Tribunal for Scotland (opens in a new tab) Detailed Guidance
- Reporting changes to your business rates - mygov.scot (opens in a new tab) Detailed Guidance
- Non-domestic rates legislation - Scottish Government (opens in a new tab) Publication
- Transitional reliefs - mygov.scot (opens in a new tab) Detailed Guidance
- SBBS relief guidance - Scottish Government Finance Circular 5/2023 (opens in a new tab) Publication
- Business rates relief - mygov.scot (opens in a new tab) Detailed Guidance
- Scottish Assessors Association (opens in a new tab) Detailed Guidance
- Non-domestic rates - gov.scot (opens in a new tab) Detailed Guidance
- Apply for Small Business Bonus Scheme (Scotland) (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Local Authority (Environmental Health / Licensing / Planning)
Local councils enforce food safety (via Environmental Health Officers), issue alcohol licences, grant planning permission, and regulate certain business activities at local …
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Browse legislation
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Regulators
Learn more about the bodies that enforce this legislation.