The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013

Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994

6.  After regulation 3 insert—

“Lands and heritages to be treated as unoccupied

4.— (1) The class of lands and heritages prescribed under section 24B(3) of the 1966 Act is all lands and heritages in respect of which the following conditions are met—

(a) for a continuous period of 12 months immediately prior to being occupied the person or persons entitled to possession of the lands and heritages during that period were in receipt of relief under section 24 of the 1966 Act;

(b) either—

(i) when last previously occupied, the lands and heritages were in use as office premises or in use as shop premises, or

(ii) where the lands and heritages have never previously been occupied, they are in use as office premises or in use as shop premises;

(c) the rateable value of the lands and heritages is no greater than £45,000;

(d) no other reduction is being made to the liability of the person entitled to possession of the lands and heritages to pay rates;

(e) no longer than 12 months have elapsed since the lands and heritages became occupied; and

(f) the person entitled to possession of the lands and heritages has submitted an application to the rating authority in whose valuation roll the entry for the lands and heritages appear, requesting that they are treated as unoccupied, along with such information as is necessary for that authority to establish that the conditions in this regulation are met.

(2) Rate relief may be granted in consequence of paragraph (1) only to the extent that such relief is compatible with article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union(1).

(3) No rate relief may be granted in consequence of paragraph (1) in respect of any liability that relates to a day falling on or after 1st April 2016.”.

(1)

OJ C 115, 9.5.2008, p.47.