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

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

9.—(1) Regulations 10 and 11 grant 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) they are lands and heritages in respect of which one or more relevant increases within the meaning of section 2A(5) of the 1975 Act have been made with effect from a date within the previous 12 months,

(b) they are not lands and heritages which are eligible for relief under regulation 4, 6 or 8, and

(c) the relevant increase results from an entry in the valuation roll for the lands and heritages being altered in pursuance of section 2(1)(d) of the 1975 Act (alteration due to a material change of circumstances).

(2) Where the rateable value of the lands and heritages is reduced during a period of works as described in section 2A(5)(a) of the 1975 Act, the relevant increase is the increase in the rateable value between that when the works commenced and that when the entry is altered due to the material change of circumstances as a result of the completion of the works.