The Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020

Application for relief

3.—(1) An application for relief under these Regulations must—

(a) be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer (see paragraph (2)), and

(b) be made to the rating authority in whose valuation roll the entry for the lands and heritages appears by—

(i) addressing it to that authority, and

(ii) delivering it or sending it to that authority’s office by post or electronic communication.

(2) A person is authorised to sign on behalf of the ratepayer, where the ratepayer is—

(a) a partnership, if the person is a partner of that partnership,

(b) a trust, if the person is a trustee of that trust,

(c) a body corporate, if the person is a director of that body.

(3) In this regulation—

“electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000(1)”,

“sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined by section 7(2) of the Electronic Communications Act 2000(2), and

“valuation roll” means the roll made up under section 1 of the Local Government (Scotland) Act 1975(3).

(1)

2000 c.7. The definition of “electronic communication” was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c.21).

(2)

Section 7 was amended by S.I. 2016/696.

(3)

1975 c.30. There are amendments to section 1 that are not relevant to these Regulations.