The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

Additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

11.—(1) Relief is granted in addition to that granted by regulation 10 where “reduction X” is less than “reduction Z”.

(2) In this regulation—

(a) “reduction X” is the reduction applied by the provisions listed in paragraph (3), and

(b) “reduction Z” is the reduction that would have been applied by those provisions if the rateable value of the lands and heritages were lowered by the reference amount described in regulation 10(2)(b).

(3) The provisions are—

(a) section 24(3) of the Local Government (Scotland) Act 1966(1) (empty buildings relief),

(b) paragraph 3 of schedule 2 of the Local Government and Rating Act 1997(2) (rural rate relief),

(c) regulations 3 and 3B of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010(3) (renewable energy generation relief),

(d) regulation 5 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016(4) (enterprise areas relief), and

(e) regulation 3 of the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022(5) (the Small Business Bonus Scheme).

(4) The additional relief granted is the amount by which reduction Z exceeds reduction X (but the amount payable is not to be reduced to less than nil).

(5) For the avoidance of doubt, relief under this regulation ceases, in respect of a relevant increase, 12 months after the date from which it had effect.

(1)

1966 c. 51. Section 24(3) was substituted by section 154 of the Local Government etc. (Scotland) Act 1994 (c. 39) and amended by section 1(2)(a), (b) and (c) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11). Section 24 of the 1966 Act will be repealed when section 19 of the Non-Domestic Rates (Scotland) Act 2020 comes into force.

(2)

1997 c. 29. Paragraph 3 was amended by section 29 of the Local Government in Scotland Act 2003 (asp 1), paragraph 25 of schedule 8 of the Postal Services Act 2000 (c. 26) and paragraph 148 of schedule 12 of the Postal Services Act 2011 (c. 5).

(3)

S.S.I. 2010/44 which was amended by S.S.I. 2010/440, S.S.I. 2016/121, S.S.I. 2017/60, S.S.I. 2018/64 and S.S.I. 2020/391.

(4)

S.S.I. 2016/119 which was amended by S.S.I. 2020/38, S.S.I. 2020/391 and S.S.I. 2022/48.

(5)

S.S.I. 2022/48.