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The Non-Domestic Rates (Levying) (Scotland) Regulations 2016

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Amount payable as rates – lands and heritages with rateable value of £18,000 or less

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3.—(1) Subject to paragraph (5), this regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year where they have—

(a)a rateable value of £18,000 or less; and

(b)a cumulative rateable value not exceeding £35,000.

(2) The relevant year for the purposes of this regulation is the financial year 2016-2017.

(3) Subject to paragraph (4), where the cumulative rateable value of lands and heritages falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable is to be reduced by the percentage specified in the corresponding entry in column 2 (percentage of rate relief).

Cumulative rateable value rangePercentage of rate relief
£10,000 or less100%
More than £10,000 but not exceeding £12,00050%
More than £12,000 but not exceeding £18,00025%
More than £18,000 but not exceeding £35,00025% on each individual property with a rateable value of £18,000 or less

(4) The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—

(a)reduction by virtue of one or more of the following enactments—

(i)section 4(2) of the 1962 Act(1);

(ii)section 4(5)(c) of the 1962 Act(2);

(iii)section 24(3) of the 1966 Act(3);

(iv)section 24A of the 1966 Act(4);

(v)the Rating (Disabled Persons) Act 1978(5);

(vi)paragraph 3(1) of Schedule 2 to the 1997 Act(6); or

(b)determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956(7),

but only to the extent that the amount of such rate relief is reduced to nil.

(5) No rate relief may be granted in consequence of paragraph (1) in respect of lands and heritages used for payday lending.

(1)

Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23), section 5(a) and Schedule 4; the Local Government and Planning (Scotland) Act 1982 (c.43), section 5(1)(a); the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 7; and the Charities and Trustee Investment (Scotland) Act 2005 (asp 10), section 98(2).

(2)

Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b); the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57; the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a); and the Charities and Trustee Investment (Scotland) Act 2005, section 98.

(3)

Section 24 was substituted by the Local Government etc. (Scotland) Act 1994, section 154 and was amended by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act (asp 11), section 1(2).

(4)

Section 24A was inserted by the Local Government etc. (Scotland) Act 1994, section 155 and was amended by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012, section 1(3).

(6)

Paragraph 3 was amended by the Local Government in Scotland Act 2003 (asp 1), section 29, the Postal Services Act 2000 (c.26), Schedule 8, paragraph 25 and the Postal Services Act 2011 (c.5), Schedule 12, paragraph 148.

(7)

1956 c.60; section 6(1) was amended by the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), Schedule 6 and the Local Government and Housing Act 1989, Schedule 6, paragraph 3; and section 7B was inserted by the Local Government and Housing Act 1989, Schedule 6, paragraph 4.

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