The Non-Domestic Rates (Levying) (Scotland) Regulations 2018

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make provision for the amount payable in certain circumstances as non-domestic rates in respect of non-domestic subjects in Scotland. The non-domestic rate for subjects not covered by these Regulations is fixed by order made under the Local Government (Scotland) Act 1975. For the financial year 2018-2019, the rate is fixed by the Non-Domestic Rate (Scotland) Order 2018 (S.S.I. 2018/46).

Regulation 3 provides for the general reduction in rates for a ratepayer of non-domestic subjects with a rateable value of £18,000 or less. Regulation 3(3) sets out the reduction of either 25% or 100% depending on the value of the subjects. This regulation applies to the financial year 2018-2019.

Regulation 3(4) provides for a reduction in rate relief (calculated in accordance with regulation 3(3)) if the enactments listed in regulation 3(4)(a) or (b) already provide for a reduction or determination. Regulation 3(5) provides that no rate relief may be granted in respect of lands and heritages used for payday lending.

Regulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £51,000. This regulation applies to the financial year 2018-2019.

Regulation 5 allows for exemptions and discretionary reductions.

The Non-Domestic Rates (Levying) (Scotland) Regulations 2017 are revoked by regulation 6.

Regulation 7 makes amendments to the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 to ensure that lands and heritages used as a nursery can be eligible for relief under those Regulations regardless of when the entry for those lands and heritages was made on the valuation roll.