The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019

PART 1 Introduction and interpretation

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 and come into force on 1 April 2019.

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),

“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854(3),

“rateable value” in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, as defined by section 99(1) of the Local Government Finance Act 1992(4), 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(5),

“the relevant year” is the financial year 2019-20,

“the roll” means a valuation roll made up under section 1 of the 1975 Act(6).

(1)

1966 c.51.

(2)

1975 c.30.

(3)

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

(4)

1992 c.14 (“the 1992 Act”). There are amendments to section 99(1) that are not relevant to these Regulations.

(5)

Section 7B was inserted by section 110(2) of the 1992 Act and amended by paragraph 100(4) of schedule 13 of the 1994 Act.

(6)

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 1994 Act and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).