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

(1)

1854 c. 91 (17 & 18 Vict,). Section 42 was amended by the Statute Law Revision Act 1892 (c. 19) and section 152(2) of the Local Government etc. (Scotland) Act 1994 (c. 39).

(2)

1975 c. 30. Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c. 47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 (c. 39), paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c. 29) and section 7 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).

(3)

Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c. 14) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994.