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

Relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

10.—(1) The relief granted is that the amount of rates payable is to be reduced as set out in paragraph (4) or, as the case may be, paragraph (5).

(2) The amount of relief granted depends on—

(a) whether regulation 7 (transitional relief in the amount of rates payable) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(1) (“the 2017 Regulations”) applies, and

(b) the total amount of any relevant increases made in respect of the lands and heritages taking effect on a day within the previous 12 months (“the reference amount”).

(3) No relief is granted unless an application is made in accordance with regulation 12.

(4) Where regulation 7 of the 2017 Regulations does not apply to the lands and heritages—

(a) the amount of rates payable is to be calculated on the rateable value minus the reference amount, but

(b) if the rateable value minus the reference amount is a negative figure, then no relief is granted (and the amount of rates payable is to be calculated on the rateable value).

(5) Where regulation 7 of the 2017 Regulations applies to the lands and heritages, the amount of rates payable is the transitional limit described in that regulation, and for these purposes the transitional limit is to be calculated—

(a) in respect of lands and heritages for which the rateable value exceeds the sum of the rateable value on 1 April 2017 and the reference amount, 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 1 April 2017, and

PF is the poundage figure of—

(i)

0.516 where ARV exceeds £51,000, or

(ii)

0.49 in any other case, or

(b) in any other case, in accordance with the formula—

where—

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

(1)

S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and will be amended by S.S.I. 2019/44.