The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 and come into force on 1 April 2022.

Interpretation - general

2.  In these Regulations—

“lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 1854(1),

“rateable value”, in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 (the valuation roll and revaluation) of the Local Government (Scotland) Act 1975(2) for that date and apportioned to the non-residential use of those subjects, and

(b)

in any other case, the rateable value entered in that roll for that date in respect of those lands and heritages, and

“rates” means non-domestic rates levied under section 7B (provisions as to setting of non-domestic rates) of the Local Government (Scotland) Act 1975(3).

Applications 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, and

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

(i) addressing it to the authority, and

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

(2) For the purposes of paragraph (1)—

“electronic communication” has the meaning given to it by section 15(1) (general interpretation) of the Electronic Communications Act 2000 (“the 2000 Act”)(4),

“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—

(a)

a partnership, a partner of that partnership,

(b)

a trust, a trustee of that trust,

(c)

a body corporate, a director of that body, and

“sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) (electronic signatures and related certificates) of the 2000 Act(5).

Relief for lands and heritages used for retail, hospitality or leisure purposes

4.—(1) This regulation grants relief to a person liable to pay rates in respect of lands and heritages on a day in the period beginning on 1 April and ending on 30 June in the 2022-23 financial year where—

(a) the lands and heritages are wholly or mainly used on that day for a purpose, or purposes, specified in the classes in the schedule, and

(b) application for relief is made in accordance with regulation 3.

(2) Subject to paragraphs (8) and (9), the relief granted is that the rates payable in respect of that day are reduced by 50% of the daily gross rates payable in respect of the lands and heritages for that day.

(3) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of paragraph (1)(a) as having continued as if it had not been suspended.

(4) In this regulation “gross rates payable” means, subject to paragraphs (5) to (7), the rateable value of the lands and heritages, multiplied by 0.498, plus—

(a) if the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, an additional amount calculated by multiplying that rateable value by 0.013,

(b) if the lands and heritages have a rateable value exceeding £95,000, an additional amount calculated by multiplying the rateable value by 0.026,

and which is then to be divided by 365 to obtain the daily gross rates payable.

(5) Where, in respect of any day on which a person is granted relief under this regulation—

(a) the person is also granted relief under Part 3 (improved property) of the 2022 Regulations, but

(b) regulation 7 (amount payable as rates) of the 2017 Regulations does not apply to the lands and heritages,

the “gross rates payable” is to be calculated in accordance with paragraph (4), but on the basis of the rateable value of the lands and heritages minus the reference amount as described in regulation 10(2)(b) (relief granted – lands and heritages in respect of which a relevant increase has been made within the past 12 months) of the 2022 Regulations.

(6) Where, in respect of any day on which a person is granted relief under this regulation—

(a) the person is not also granted relief under Part 3 of the 2022 Regulations, but

(b) regulation 7 of the 2017 Regulations also applies to the lands and heritages,

the “gross rates payable” is the transitional limit described in regulation 7 of the 2017 Regulations.

(7) Where, in respect of any day on which a person is granted relief under this regulation—

(a) the person is also granted relief under Part 3 of the 2022 Regulations, and

(b) regulation 7 of the 2017 Regulations also applies to the lands and heritages,

the “gross rates payable” is the transitional limit calculated in accordance with regulation 10(5) of the 2022 Regulations.

(8) The maximum amount by which the liability of any person liable to pay rates may be reduced under this regulation is £27,500.

(9) Relief granted by this regulation does not apply to the extent that it would reduce the rates payable to an amount less than nil.

(10) In this regulation—

“the 2017 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(6), and

“the 2022 Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022(7).

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

8th February 2022