The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Amendment Regulations 2020

Amendment of the principal Regulations

2.—(1) The principal Regulations are amended as follows.

(2) In regulation 2 (interpretation), in the definition of “the relevant year”, for “2019-20” substitute “2020-21”.

(3) In regulation 4(2) (exclusion of relief for certain new buildings), the text from “were a dwelling” becomes sub-paragraph (a) and at the end insert—

“, or

(b) included a building, but were not shown in an entry in the roll because of an enactment providing for them not to be entered in the roll.”.

(4) In regulation 5 (availability of relief – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act), at the end of paragraph (3)(a) insert—

“and was an alteration of an entry in the roll that, for the day immediately prior to the day on which the alteration took effect, showed lands and heritages which were unoccupied and in respect of which the person entitled to possession was in receipt of relief under section 24 of the 1966 Act (unoccupied lands and heritages)(1),”.

(5) In regulation 7 (availability of relief – further works to lands and heritages granted relief under regulation 4 or 6), after paragraph (d)(i) insert—

“(ia) the installation of plant and machinery to the extent that the plant or machinery falls within class 4 in the schedule of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000(2),”.

(6) In regulation 8(2) (period of relief granted – further works to lands and heritages granted relief under regulation 4 or 6), for “to 31 March 2020” substitute “for a period of 12 months”.

(7) In regulation 9 (availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months)—

(a) in paragraph (2)(b) for “1 April 2018” substitute “1 April 2019”, and

(b) after paragraph (2)(c)(i) insert—

“(ia) the installation of plant and machinery to the extent that the plant or machinery falls within class 4 in the schedule of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000,”.

(8) In regulation 10(5) (relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months)—

(a) for “366” in each place it occurs substitute “365”,

(b) in sub-paragraph (a)—

(i) for “0.516” substitute “0.524”,

(ii) for “0.49” substitute “0.498”, and

(c) in sub-paragraph (b) for “1.527” substitute “1.747”.

(9) In regulation 11(3) (additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months), for sub-paragraph (e) substitute—

“(e) regulation 3 of the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 (the Small Business Bonus Scheme)(3).”.

(1)

Section 24 was substituted by section 154 of the Local Government etc. (Scotland) Act 1994 (c.39) and amended by section 1(2) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).

(2)

S.S.I. 2000/58. Class 4 in the schedule was amended by S.S.I. 2008/360.

(3)

S.S.I. 2020/39.