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The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
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- Scottish Statutory Instruments
- 2023 No. 30
- PART 4
- Regulation 14
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14.—(1) Paragraph (2) applies where lands and heritages are treated as unoccupied under regulation 4 (lands and heritages to be treated as unoccupied) of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018(1) in respect of the financial year 2022-23, and would be so treated on 1 April 2023, but for the revocation of section 24B(3) of the Local Government (Scotland) Act 1966(2).
(2) Lands and heritages to which paragraph (1) applies are to receive 100% relief from non-domestic rates for the period of 12 months beginning with the date on which they become occupied, regardless of any alteration to their rateable value as a result of revaluation.
(1)
S.S.I. 2018/77. Regulation 4 was amended by S.S.I. 2021/65.
(2)
1966 c. 51. Section 24B was inserted by section 155 of the Local Government etc. (Scotland) Act 1994 (c. 39). Subsection (3) was inserted by section 1(4) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).
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