Local Government (Scotland) Act 1975
What this means for your business
- Applies to
- United Kingdom
- On this page
- 4 compliance obligations, 3 practical guides
What you must do
4 compliance obligations under this legislation.
Payments and fees 1
Pay missed rates instalment within 7 days of reminder
If your business is liable for council rates and you have chosen to pay them by instalments, you must pay any instalment you miss within 7 days of receiving a reminder notice. If you don’t, the instalment plan ends and the whole rates bill becomes due earlier (either after the 7‑day period or immediately after a second reminder).
Offences and prohibitions 2
Obstruct access to investigation report
Fine up to £1,000If you are responsible for a report on a local‑government investigation and you prevent anyone from inspecting, copying or buying the report, you commit a criminal offence. On conviction in the Magistrates' Court you face a fine of up to £1,000. No prison term is attached to this offence.
Obstruct assessor's entry for valuation
Fine up to £1,000If you, as the occupier or any person with control of land, refuse to let the Valuation Assessor enter after giving at least 24 hours’ written notice, you commit a criminal offence. On summary conviction you face a fine of up to £1,000. No jail term is attached to this offence.
Reporting and filing 1
Provide information and documents when requested by the Commissioner
If a Commissioner investigating a local authority asks you for information or documents, you must supply them and, if required, attend to give evidence – just as you would if a court ordered it. Ignoring or obstructing the request can lead to criminal prosecution.
Penalties for non-compliance
2 penalties under this legislation.
Obstruct access to investigation report
Fine up to £1,000
Obstruct assessor's entry for valuation
Fine up to £1,000
Practical guidance
Our guides explain how to comply with the requirements above.
Understanding business rates in Scotland
How the Scottish three-tier business rates system works, including multipliers, reliefs, and revaluation cycles.
Claim Small Business Bonus Scheme relief
How to apply for Scotland's Small Business Bonus Scheme (SBBS), which provides up to 100% rates relief for eligible small …
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.
Sections and provisions
57 classified provisions from this legislation.
Duties 8
- s.1A Valuation of shootings and deer forests
- s.1B Draft valuation roll and draft valuation notices
- s.3 Provisions supplementary to sections 1 and 2. valuation area
- s.7A Provisions as to setting of non-domestic rates.
- s.8A Failure to pay instalments
- s.27 Power of Commissioner to require information and other matters relating to investigations. person
- s.29 Reports on investigations: further provisions. that authority
- s.34 Transference of social workers of Health Boards to local authority employment. Secretary of State by …
Offences and penalties 2
Powers 18
- Schedule 3 Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
- s.3ZB Appeal to the First-tier Tribunal
- s.3ZA Proposal to alter entry in valuation roll
- Schedule 4 Disqualifications
- s.6 Valuation by formula of certain lands and heritages.
- s.8 Payment of rates by instalments.
- s.9A Interest on rates paid in error.
- s.10 Collection of rates by housing body on behalf of rating authority.
- s.14 Termination of certain existing grants for roads and public transport.
- s.15A Direct Labour Organisation/ Direct Services Organisation Accounts.
- s.15 Termination of certain existing grants to local authorities for certain other purposes.
- s.18 Financial year of local authorities.
- s.21 Commissioner for Local Administration.
- s.22 Body to be designated by Secretary of State for purposes of Part II.
- s.23 Authorities subject to investigation.
- s.24 Matters subject to investigation.
- s.35 Orders and regulations.
- s.37 General interpretation.
Definitions 4
- s.2A Mark in valuation roll for new or improved properties the 2000 Regulations
- s.2 Alterations to valuation roll which is in force.
- s.30 Law of defamation and limitation on disclosure of information by Commissioner.
- s.32 Interpretation of Part II. the Commissioner person aggrieved the Parliamentary Commissioner