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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 2
- Regulation 7
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Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6
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7. Regulation 8 grants relief to a person who is liable to pay non-domestic rates in respect of lands and heritages on a day in the relevant year if—
(a)the person has been awarded relief under regulation 4 or 6,
(b)the entry in the valuation roll for the lands and heritages is altered in pursuance of section 2(1)(d) of the 1975 Act,
(c)that alteration takes effect on a day on or after 1 April 2019,
(d)there is a relevant increase in rateable value within the meaning of section 2A(5) of the 1975 Act(1) on the day the alteration takes effect.
(1)
Section 2A was inserted by section 3 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). The definition of “relevant increase” in section 2A(5) of the Local Government (Scotland) Act 1975 was amended by S.S.I. 2022/126.
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