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

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Amount payable as rates – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

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4.—(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year if—

(a)they are lands and heritages in respect of which one or more relevant increases have been made with effect from a date within the previous 12 months;

(b)they are not—

(i)relevant new build lands and heritages; or

(ii)relevant new entry lands and heritages; and

(c)an application for relief is made in accordance with regulation 6.

(2) Subject to regulation 5, where regulation 7 of the 2017 Regulations does not apply to the lands and heritages the amount of rates payable is—

(a)zero where the reference amount exceeds the rateable value; or

(b)in any other case the amount that would have been payable had the rateable value been lower than that shown in the roll by an amount equal to the reference amount.

(3) Subject to regulation 5, where regulation 7 of the 2017 Regulations applies to the lands and heritages for the purposes of regulation 9(3) of those Regulations—

(a)in respect of lands and heritages for which the rateable value exceeds the sum of the rateable value on 1st April 2017 and the reference amount, the transitional limit is calculated in accordance with the formula—

where—

  • ARV is the adjusted rateable value, found by subtracting the reference amount from the rateable value of the lands and heritages;

  • BL is the base liability of the lands and heritages ascertained in accordance with regulation 10 of the 2017 Regulations;

  • RV is the rateable value of the lands and heritages on 1st April 2017; and

  • PF is the poundage figure of—

    (i)

    0.506 where ARV exceeds £51,000; or

    (ii)

    0.48 in any other case; or

(b)

in any other case, the transitional limit is calculated in accordance with the formula—

where—

  • ARV, BL and RV have the same meanings as in sub paragraph (a).

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