The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018

Interpretation

2.  In these Regulations—

“the 1966 Act” means the Local Government (Scotland) Act 1966(1);

“the 1975 Act” means the Local Government (Scotland) Act 1975(2);

“the 2017 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(3);

“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854(4);

“part residential subjects” has the meaning prescribed by and under section 99(1) of the Local Government Finance Act 1992(5);

“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(6);

“reference amount” means the total amount of any relevant increases made in respect of the lands and heritages taking effect on a day within the previous 12 months;

“relevant increase” means an increase in the rateable value of lands and heritages shown in an entry in the roll, taking effect on a day on or after 1st April 2018, made in pursuance of section 2(1)(d) of the 1975 Act(7) which —

(a)

is caused (in whole or part) by—

(i)

the refurbishment or expansion of one or more buildings or parts of a building which form part of the lands and heritages; or

(ii)

the erection or construction of one or more buildings or parts of a building which form part of the lands and heritages; and

(b)

is not caused (in whole or in part) by—

(i)

the combination, division or reorganisation of lands and heritages which were shown, in whole or in part, in a different entry in the roll for the day immediately prior to that day; or

(ii)

the change of use of the lands and heritages;

“relevant new build lands and heritages” means lands and heritages—

(a)

which are shown in an entry in the roll which is altered in pursuance of section 2(1)(d) of the 1975 Act and which alteration takes effect on a day on or after 1 April 2018;

(b)

for which there is an increase in rateable value on the day the alteration mentioned in paragraph (a) takes effect;

(c)

comprising one or more buildings or parts of a building none of which were shown in any entry in the roll for the day immediately prior to the day the alteration mentioned in paragraph (a) takes effect; and

(d)

which —

(i)

have been continuously unoccupied since the day the alteration mentioned in paragraph (a) takes effect;

(ii)

were continuously unoccupied from that day up to a day within the previous 12 months; or

(iii)

are lands and heritages—

(aa)

in respect of which the date the alteration mentioned in paragraph (a) takes effect is within the previous 12 months; and

(bb)

shown in an entry in the roll which, for the day immediately prior to the day the alteration takes effect, showed lands and heritages which were unoccupied and in respect of which the person entitled to possession was in receipt of relief under section 24 of the 1966 Act(8);

“relevant new entry lands and heritages” means lands and heritages —

(a)

which are shown in an entry in the roll which is made in pursuance of section 2(1)(b) of the 1975 Act with effect from a day on or after 1st April 2018; and

(b)

comprising one or more buildings or parts of a building none of which were part of lands and heritages shown in any entry in the roll on 31st March 2018;

“the relevant year” is the financial year 2018-19;

“the roll” means a valuation roll made up under section 1 of the 1975 Act(9).

(1)

1966 c.51.

(2)

1975 c.30.

(3)

S.S.I. 2017/85 as amended by S.S.I. 2018/76

(4)

1854 c.91 (17 and 18 Vict.). Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152(2) of the 1994 Act.

(5)

1992 c.14. There are amendments to section 99(1) not relevant to these Regulations

(6)

Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c.14) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994.

(7)

Section 2(1)(d) was amended by S.S.I. 2000/285.

(8)

Section 24 was substituted by section 154 of the Local Government etc. (Scotland) Act 1994 and amended by section 1(2) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).

(9)

Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), 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).