16.This section gives the Scottish Ministers a freestanding regulation-making power to make any incidental, supplementary, consequential, transitional, transitory or saving provision that they consider appropriate for the purposes of, in connection with, or for giving full effect to, the Act.
17.Subsection (2) allows regulations under this section to make provision about the reimbursement of enforcement costs to any ratepayers who had to pay them during the period between 1 April 2023 and the Act coming into force. Regulations could therefore, for example, if the Scottish Ministers considered it appropriate, provide for reimbursement of the 10% surcharge which is automatically added to the non-domestic rates bill of ratepayers in arrears of payments under section 247 of the Local Government (Scotland) Act 1947 if and when a summary warrant is issued.
18.Subsection (3) allows regulations to modify any legislation, including the Act itself.
19.Subsection (4) requires the Scottish Ministers, before making regulations under subsection (1), to consult such persons as they consider representative of persons liable to pay non-domestic rates in relation to unoccupied properties.
20.Regulations under section 2 are subject to the affirmative procedure (as defined by section 29 of the Interpretation and Legislative Reform (Scotland) Act 2010).
Commentary on Provisions Section 2: Ancillary provision