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The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019
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- 2019 No. 40
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3.Availability of relief - new building entered in the roll under section 2(1)(b) of the 1975 Act
4.Relief granted - new building entered in the roll under section 2(1)(b) of the 1975 Act
5.Availability of relief – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act
6.Relief granted – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act
7.Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6
8.Relief granted – further works to lands and heritages granted relief under regulation 4 or 6
9.Availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months
10.Relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months
11.Additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months
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