The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023

Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

13.—(1) The 2022 Regulations are amended in accordance with paragraphs (2) to (5).

(2) In regulation 2 (interpretation), in the definition of “relevant year”, after “2022-23” insert “and each subsequent financial year”.

(3) After regulation 11 (additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) insert—

“Part 3A Effect of revaluation on relief granted under regulation 10

11A.— (1) Subject to paragraph (3), paragraph (2) applies where relief is granted under regulation 10 of these Regulations in respect of the financial year 2022-23 and for which the period of relief includes 1 April 2023.

(2) In respect of 1 April 2023, and the remainder of the period of relief, relief granted under regulation 10 of these Regulations is to consist of the same percentage of relief as applies in respect of 31 March 2023, but calculated on the basis of the rateable value of the lands and heritages as it applies as a result of revaluation.

(3) Relief granted under regulation 10 of these Regulations does not apply to the extent that, taken together with relief granted under any other enactment, the rates payable are reduced to an amount less than nil.”.

(4) In regulation 12 (applications for relief), after paragraph (2) insert—

“(3) An application for relief may be made in respect of the financial year preceding the financial year in which the application is made.”.

(5) After regulation 15 (transitional provision) insert—

“Part 6 Parks

Exclusion of relief in respect of parks

16.   No relief is granted under these Regulations in respect of lands and heritages to which relief is granted under regulation 15 (relief for parks or parts of parts previously exempt from rating and becoming rateable on 1 April 2023) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023(1).”.

(1)

S.S.I. 2023/31.