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

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

9.—(1) Regulations 10 and 11 grant relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year if—

(a) they are lands and heritages in respect of which one or more relevant increases have been made with effect from a date within the previous 12 months,

(b) they are not lands and heritages which are eligible for relief under regulation 4, 6 or 8.

(2) In this regulation and regulation 10 a “relevant increase” is an increase in the rateable value of the lands and heritages which—

(a) results from the entry in the roll for the lands and heritages being altered in pursuance of section 2(1)(d) of the 1975 Act (alteration due to material change in circumstances),

(b) takes effect on or after 1 April 2018,

(c) is caused (in whole or in part) by—

(i) the refurbishment or expansion of one or more buildings or parts of a building which form part of the lands and heritages, or

(ii) the erection or construction of one or more buildings or parts of a building which form part of the lands and heritages, and

(d) is not caused (in whole or in part) by—

(i) the combination, division or reorganisation of lands and heritages which were shown, in whole or in part, in different entries in the roll for the day immediately prior to the day the alteration to the roll takes effect, or

(ii) a change in the way the lands and heritages are being used.

(3) Where the rateable value of the lands and heritages is reduced during the period of the works referred to in paragraph (2)(c), the relevant increase is the increase in the rateable value between that when the works commenced, and that when the entry is altered due to the material change in circumstances as a result of the completion of the works.