The Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022 No. 205

Sending a draft valuation notice by electronic means

4.  The assessor may send a draft valuation notice by electronic means if—

(a) the assessor and the recipient of the notice have, before the notice is sent, agreed in writing that the assessor may send such a notice to the recipient by transmission to an electronic address and in an electronic form specified by the recipient for that purpose, and

(b) the notice is sent to that address in that form.