The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024

Charitable and other reductions

11.—(1) This regulation has effect for determining the amount payable as rates in respect of land and heritages on a day in the relevant year where—

(a) that amount falls to be reduced by virtue of one or more of the following enactments—

(i) section 4(2) of the 1962 Act(1),

(ii) section 24(3) of the 1966 Act(2),

(iii) section 4 or 5 of the Rating (Disabled Persons) Act 1978 Act(3),

(iv) paragraph 3 of schedule 2 of the 1997 Act(4),

(v) regulation 3 (amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)) of the 2024 Regulations,

(vi) regulation 4 of the 2024 Regulations (amount payable as rates – lands and heritages with rateable value of £35,000 or less) (multiple entries)),

(vii) the following provisions of the New and Improved Property Relief Regulations—

(aa) regulation 4(1) (relief granted - new building entered in the valuation roll under section 2(1)(b) of the 1975 Act),

(bb) regulation 6(1) (relief granted – new building resulting in an alteration to the valuation roll under section 2(1)(d) of the 1975 Act), or

(cc) regulation 11(1) (additional relief granted - lands and heritages in respect of which a relevant increase has been made within the previous 12 months),

(b) regulation 7 has effect as regards those lands and heritages on that day, and

(c) regulation 12 does not have effect as regards those lands and heritages on that day.

(2) The amount payable is to be determined by applying the enactment referred to in paragraph (1)(a) by which the amount in question is reduced to the amount determined under regulation 7, in the same manner as that enactment would be applied to the full amount payable as rates in a case where the only relief applicable was the relief under that enactment.

(1)

Section 4(2) was amended by section 5(a)(i) and schedule 4 of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23) and section 98(2)(a) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

(2)

Section 24(3) was amended by section 1(2)(a), (b) and (c) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).

(3)

1978 c. 40. Section 4 was amended by paragraph 49(c) of schedule 10 of the Social Security Act 1986 (c. 50) and paragraph 48 of schedule 2 of the Social Security (Consequential Provisions) Act 1992 (c. 6). Section 5 was amended by section 5(1)(a), (b) and (c) of the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31).

(4)

Paragraph 3 was amended by section 29 of the Local Government in Scotland Act 2003 (asp 1) and paragraph 25 of schedule 8 and paragraph 148 of schedule 12 of the Postal Services Act 2011 (c. 5).