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The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022
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- Scottish Statutory Instruments
- 2022 No. 49
- PART 1
- Regulation 2
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2. In these Regulations—
“the 1975 Act” means the Local Government (Scotland) Act 1975(1),
“the 2019 Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019(2),
“rateable value” in relation to lands and heritages and a particular date, means—
(a)
in the case of part residential subjects, as defined by section 99(1) of the Local Government Finance Act 1992(3), the rateable value entered in the valuation roll for that date and apportioned to the non-residential use of those subjects, and
(b)
in any other case, the rateable value entered in the valuation roll for that date in respect of those lands and heritages,
and includes a rateable value so entered with retrospective effect, and
“the relevant year” means the financial year 2022-23.
(1)
(2)
S.S.I. 2019/40 which was amended by S.S.I. 2019/116, S.S.I. 2020/40 and S.S.I. 2021/65.
(3)
1992 c. 14. There are amendments to section 99(1) that are not relevant to these Regulations.
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