Committee
Delegated Powers and Law Reform Committee 23 March 2021
23 Mar 2021 · S5 · Delegated Powers and Law Reform Committee
Item of business
Instruments subject to Negative Procedure
Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (SSI 2021/145)
An issue has also been raised on SSI 2021/145, the purpose of which is to provide that specified relief in respect of non-domestic rates that would otherwise be granted will not be granted from 1 April 2021 if that relief, when added to any other prescribed relief, would exceed 325,000 special drawing rights. It was made after clarification was obtained following the recent UK Government budget. Does the committee wish to draw the instrument to the attention of the Parliament on reporting ground (j)? At the same time, does the committee wish to note that it is satisfied with the explanation that the Scottish Government has provided in the published correspondence for the failure to comply with the laying requirements? Interruption. No member has indicated that they are not content or that they wish to speak, so that is agreed.