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

Regulation 2

SCHEDULE Specified Purposes

Class 1 Bed and breakfast accommodation

Use as bed and breakfast accommodation.

Class 2 Camping site

Use as a camping site.

Class 3 Caravan

Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(1)).

Class 4 Caravan site

Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).

Class 5 Chalet and holiday hut

Use as a chalet or holiday hut.

Class 6 Guest house, hotel and hostels

Use as a guest house, hotel or hostel, where no significant element of care is provided.

Class 7 Public house

Use as a public house or nightclub where the following conditions are satisfied—

(i) a premises licence authorising the sale of alcohol for consumption both on and off the premises, has been issued by a licensing board under section 26 of the Licensing (Scotland) Act 2005(2);

(ii) the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence; and

(iii) the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.

Class 8 Restaurants

Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.

Class 9 Renewable energy generation

Use for the generation of renewable heat or power (or both) from water (including waves and tides but excluding production from the pumped storage of water) having a total installed capacity of up to 1 megawatt.

Class 10 Self-catering holiday accommodation

Use as self-catering holiday accommodation.

Class 11 Timeshare accommodation

Use as timeshare accommodation.

Class 12 Offices

Use as offices where the lands and heritages are situated in the following local authority areas—

(i) City of Aberdeen;

(ii) Aberdeenshire.

(1)

1960 c.62.

(2)

2005 asp 16.