The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

2.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(1) are amended in accordance with paragraphs (2) to (8).

(2) In regulation 2 (interpretation - general)—

(a) for the definition of “the 2018 Regulations” substitute—

““the 2019 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2019(2),”, and

(b) in the definition of “the relevant year”, for “2018” substitute “2019”.

(3) In regulation 8 (notional liability)—

(a) in the formula, for “365” substitute “366”,

(b) for “0.506” substitute “0.516”, and

(c) for “0.48” substitute “0.49”.

(4) In regulation 9 (transitional limit)—

(a) in each formula in paragraph (1)—

(i) for “1.329” substitute “1.527”,

(ii) for “365” substitute “366”,

(b) in paragraph (2)—

(i) for “0.506” substitute “0.516”,

(ii) for “0.48” substitute “0.49”, and

(c) for paragraph (3) substitute—

“(3) Where regulation 10 of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019(3) grants relief, the transitional limit is calculated in accordance with paragraph (5) of that regulation.”.

(5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for “365” substitute “366”.

(6) In regulation 11 (changes in rateable value)—

(a) in the heading, paragraph (1) and paragraph (2), for “2018” substitute “2019”, and

(b) in paragraph (1)—

(i) in the formula, for “365” substitute “366”,

(ii) for “0.506” substitute “0.516”, and

(iii) for “0.48” substitute “0.49”.

(7) In regulation 12 (charitable and other reductions)—

(a) in paragraph (1)(a)(v), for “2018” substitute “2019”, and

(b) for paragraph (1)(a)(vi) substitute—

“(vi) regulation 4(1), 6(1) or 11(1) of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019,”.

(8) In regulation 17 (applications for relief), at the end of each of sub-paragraphs (i) to (iii) of paragraph (1)(a) insert “or any other person authorised by it”.

(1)

S.S.I. 2017/85, which was amended by S.S.I. 2018/76.

(2)

S.S.I. 2019/39.

(3)

S.S.I. 2019/40.