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

Relief granted - new building entered in the valuation roll under section 2(1)(b) of the 1975 Act

4.—(1) The relief granted is that the amount of non-domestic rates payable is to be reduced by 100%.

(2) No relief is granted if, immediately prior to the entry referred to in regulation 3(1)(a) the lands and heritages—

(a) were a dwelling as defined by section 72(2) of the Local Government Finance Act 1992 (dwellings chargeable to council tax), or

(b) included a building, but were not shown in an entry in the valuation roll because of an enactment providing for them not to be entered in the valuation roll.

(3) Where the lands and heritages qualify for relief by satisfying the condition in regulation 3(3)(a), the relief granted ends 12 months after the new building is first occupied, or four years after the date on which the entry in the valuation roll took effect, whichever is sooner.

(4) Where the lands and heritages qualify for relief by satisfying the condition in regulation 3(3)(b) or (c), the relief ends 12 months after the building is first occupied, or on date A, whichever is sooner.

(5) In paragraph (4), “date A” is the last day of the period of four years beginning with the date on which the entry in the valuation roll took effect, or 31 March 2025, whichever is later.

(6) No relief is granted unless an application is made in accordance with regulation 12.