The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

PART 2

The conditions specified in this Part are that—

(a) an entry is made in respect of relevant lands and heritages onto the roll on or after 1st April 2013, but no later than 31st March 2018, in pursuance of section 2(1)(b) of the 1975 Act (entries as a result of lands and heritages having come into existence or occupancy);

(b) the entry is not made as a result of—

(i) the combination or division of lands and heritages which are already entered on that roll, in whole or in part; or

(ii) the refurbishment or change of use of an existing building (and for these purposes a building includes domestic property and a building on relevant lands and heritages which are exempt from a requirement to pay rates);

(c) the lands and heritages are unoccupied at the time the entry is made;

(d) the person entitled to possession of the lands and heritages has submitted an application to the rating authority in whose roll the entry for the lands and heritages appears, requesting that this Part apply to the lands and heritages, along with such information as is necessary for that authority to establish that the conditions in paragraphs (b) and (c) are met and an application under Part 1A of the schedule of the 1994 Regulations is deemed to be an application for the purpose of this paragraph;

(e) the application for this Part to apply to the lands and heritages relates to a day in the financial years 2013/14 to 2019/2020; and

(f) where an application has been granted to apply this Part to the lands and heritages, no longer than 15 months have elapsed since they were entered onto the roll as referred to in paragraph (a), or where the lands and heritages have been occupied for some or all of that 15 month period, no longer than a period of 15 months plus the period or periods of occupation have so elapsed.