Search Legislation

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

PART 1Introductory

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 and come into force on 1st April 2017.

Interpretation – general

2.  In these Regulations—

“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962(1);

“the 1966 Act” means the Local Government (Scotland) Act 1966(2);

“the 1975 Act” means the Local Government (Scotland) Act 1975(3);

“the 1978 Act” means the Rating (Disabled Persons) Act 1978(4);

“the 1992 Act” means the Local Government Finance Act 1992(5);

“the 1997 Act” means the Local Government and Rating Act 1997(6);

“the 2016 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2016(7);

“the 2017 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2017(8);

“new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

“old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;

“rateable value”, in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and

(b)

in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect;

“rates” means non-domestic rates levied under section 7B of the 1975 Act(9);

“relevant lands and heritages” means any lands and heritages which—

(a)

are used wholly or mainly for a purpose specified in the schedule; and

(b)

were so used as at 31st March 2017 or, if unoccupied on that date, were so used when last occupied;

“the relevant year” means the period of 12 months beginning with 1st April 2017; and

“the roll” means a valuation roll made up under section 1 of the 1975 Act(10).

Interpretation – mergers

3.  In these Regulations—

(a)“a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where—

(i)none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and

(ii)the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and

(b)“the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

Interpretation – splits

4.  In these Regulations—

(a)“a split entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in a single old entry being shown in two or more new entries, where–

(i)none of those new entries show lands and heritages shown in an old entry, other than in the relevant old entry; and

(ii)no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and

(b)“the relevant old entry”, in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.

Interpretation – reorganisations

5.  In these Regulations—

(a)“a reorganised entry” means any entry in the roll taking effect on a day in the relevant year which is not a split or merged entry, and which shows lands and heritages—

(i)which were to any extent shown in two or more old entries; or

(ii)which are part only of lands and heritages shown in a single old entry and the other part of which is shown to any extent in one or more other new entries;

(b)“reorganisation” means a situation where, with effect from a day in the relevant year, lands and heritages shown immediately before that day in two or more old entries are shown in two or more new entries, each of which is a reorganised entry; and

(c)“the relevant old entries”, in relation to a reorganised entry, means the old entries affected by the reorganisation which gave rise to that entry.

(9)

Section 7B was inserted by section 100(2) of the Local Government Finance Act 1992 (c.14) and was amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39).

(10)

Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources