The Scottish Government has announced that they will extend the deadline for dealing with business rates appeals lodged during the pandemic.
The statement reads (italics added):
" [T]he Minister for Public Finance, Planning and Community Wealth gave evidence to the Local Government, Housing and Planning Committee on 15 March during Stage 1 of the Non-Domestic Rates (Coronavirus) (Scotland) Bill. During the session, it was announced that the deadline for disposing of non-domestic rates (NDR) appeals would be delayed. This will allow for parliament to consider the Non-Domestic Rates (Coronavirus) (Scotland) Bill and for those who lodged an appeal following the COVID pandemic to make an informed decision subsequent to this on whether they wish to pursue or withdraw their appeals.
We will therefore shortly lay legislation to ensure that no NDR appeal lodged after 1 January 2020 will have a disposal deadline date earlier than 31 December 2023.
Please note that the functions of valuation appeal committees are scheduled to transfer to the Scottish Tribunals on 1 January 2023 and that appeals that have not been disposed of (resolved or withdrawn) by that date would automatically transfer to the Tribunals under transitional provisions."