The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021

Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019

12.—(1) The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019(1) are amended as follows.

(2) In regulation 2 (interpretation), in the definition of “the relevant year”, for “2020-21” substitute “2021-22”.

(3) In regulation 7(e) (availability of relief – further works to lands and heritages granted relief under regulation 4 or 6), omit sub-paragraph (ii) and “or” preceding it.

(4) In regulation 9(2) (availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months)—

(a) in sub-paragraph (b) for “1 April 2019” substitute “1 April 2020”, and

(b) omit sub-paragraph (d)(ii) and “or” preceding it.

(5) 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) in sub-paragraph (a)—

(i) for “1.527” substitute “1.965”, and

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

“PF is the poundage figure of—

(i) 0.516 where ARV exceeds £95,000,

(ii) 0.503 where ARV exceeds £51,000, but does not exceed £95,000, or

(iii) 0.49 in any other case,”, and

(b) in sub-paragraph (b) for “1.747” substitute “1.965”.

(6) 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 and Miscellaneous Amendments) (Scotland) Regulations 2021 (the Small Business Bonus Scheme).”.

(1)

S.S.I. 2019/40, which was amended by S.S.I. 2019/116 and S.S.I. 2020/40.