Commentary on Provisions Part 7 – Final Provisions Section 75 – Report on operation of Act
114.Section 75(1) requires the Scottish Ministers to review the operation of the Act and prepare a report on that review as soon as reasonably practicable after the end of the reporting period. The reporting period, defined in subsection (4), is the period beginning on the day of Royal Assent, and ending on the day three years following the day on which the first VL scheme comes into effect, or any other earlier day determined by the Scottish Ministers after the first VL scheme comes into effect. The report must, in particular, assess the impact of VL schemes on businesses and communities, the processes followed by local authorities when introducing, administering, reporting on, and reviewing VL schemes, how the net proceeds of VL schemes have been used, exemptions or rebates, any guidance issued under section 23, the use of compliance and enforcement powers in Part 5, and any other matters the Scottish Ministers consider appropriate (subsection (2)).
115.As soon as reasonably practicable after preparing the report, the Scottish Ministers must publish the report and lay the report before the Scottish Parliament (subsection (4)).