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The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
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- Scottish Statutory Instruments
- 2017 No. 85
- PART 3
- Regulation 13
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Former full relief properties
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13.—(1) This regulation has effect for determining the amount payable as rates in respect of a former full relief property and a day in the relevant year, but it does not apply where the entry in the roll in respect of that property and that day is a merged entry, split entry or reorganised entry.
(2) The amount payable is to be 50% of the amount otherwise payable (that amount otherwise payable having been calculated in accordance with regulations 7 and 12 where applicable).
(3) In paragraph (1), “former full relief property” means relevant lands and heritages in respect of which—
(a)the rateable value on 31st March 2017 was no more than £10,000; and
(b)the amount payable as rates for 31st March 2017 had been reduced to nil by virtue of any enactment.
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