The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.

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 (7).

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

(a) for the definition of “the 2019 Regulations” substitute—

““the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020(2),”, and

(b) in the definition of “the relevant year”, for “2019” substitute “2020”.

(3) In regulation 8 (notional liability)—

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

(b) for the definition of “PF” substitute—

“PF is the poundage figure of—

(a)

0.524 where the lands and heritages have a rateable value exceeding £95,000,

(b)

0.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

(c)

0.498 in any other case.”.

(4) In regulation 9 (transitional limit)—

(a) in each formula in paragraph (1)—

(i) for “1.527” substitute “1.747”,

(ii) for “366” substitute “365”, and

(b) in paragraph (2)—

(i) for “0.516” substitute “0.524”,

(ii) for “0.49” substitute “0.498”.

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

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

(a) in the heading, paragraph (1) and paragraph (2), for “2019” substitute “2020”, and

(b) in paragraph (1)—

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

(ii) for “0.516” substitute “0.524”, and

(iii) for “0.49” substitute “0.498”.

(7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2019” substitute “2020”.

BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

19th February 2020