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The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018

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1.  These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 and come into force on 1st April 2018.

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

2.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(1) are amended in accordance with paragraphs (2) to (11).

(2) In regulation 2 (interpretation)—

(a)for the definition of “the 2017 Regulations” substitute—

“the 2018 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2018;;

(b)for the definition of “relevant lands and heritages” substitute—

“relevant lands and heritages” means any lands and heritages which—

(a)

are used wholly or mainly for a purpose specified as Class 12 in the schedule; or

(i)

are used wholly or mainly for a purpose specified as any one of Class 1 to 8, 10 or 11 in the schedule; and

(ii)

have a rateable value no greater than £1,500,000,

and were so used as at 31st March 2017 or, if unoccupied on that date, were so used when last occupied prior to 31st March 2017;; and; and

(c)in the definition of “relevant year” for “2017” substitute “2018”.

(3) In regulation 6 (application of Part 2), in paragraph (2)—

(a)at the end of subparagraph (a) omit “or”;

(b)at the end of subparagraph (b) insert—

; or

(c)the lands and heritages are shown in a split entry or reorganised entry.

(4) In regulation 8 (notional liability)—

(a)for “0.492” substitute “0.506”; and

(b)for “0.466” substitute “0.48”.

(5) For regulation 9 (transitional limit) substitute—

9.(1) Subject to paragraph (3) and regulation 11, in respect of lands and heritages to which this Part applies and any day—

(a)where the rateable value for that day exceeds the rateable value on 1st April 2017, the transitional limit is calculated in accordance with the formula—

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

(2) For the purposes of paragraph (1)—

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

  • CRV is the rateable value of the lands and heritages;

  • 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 CRV exceeds £51,000; or

    (ii)

    0.48 in any other case.

(3) Where regulation 4 of the Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018(2) applies, the transitional limit is calculated in accordance with regulation 4(3) of those Regulations..

(6) In regulation 11 (changes in rateable value after 1st April 2017)—

(a)in the heading, paragraph (1) and paragraph (2) for “2017” substitute “2018”;

(b)in paragraph (1)—

(i)for “0.492” substitute “0.506”; and

(ii)for “0.466” substitute “0.48”; and

(c)at the end insert—

(3) Where regulation 9(3) applies, this regulation does not apply..

(7) In regulation 12 (charitable and other reductions)—

(a)in paragraph (1)(a)(v)—

(i)for “2017” substitute “2018”; and

(ii)at the end insert—

(vi)regulation 3(1) or 5(1) of the Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018..

(b)omit paragraph (3).

(8) Omit regulation 13 (former full relief properties).

(9) In regulation 14 (partially unoccupied lands and heritages)—

(a)in paragraph (2) for “paragraphs (3) and (4)” substitute “paragraph (3)”; and

(b)omit paragraph (4).

(10) Omit regulation 18 (amendment of the Non-Domestic Rates (Levying) (Scotland) Regulations 2017).

(11) In the schedule (specified purposes) omit the entry with the heading “Class 9 Renewable energy generation”.

DEREK MACKAY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

23rd February 2018

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