Section 14 – New or improved properties: rates relief
76.Section 14 enables the Scottish Ministers to make regulations providing for relief from the payment of non-domestic rates in relation to new or improved properties.(18)
77.Subsection (1) of section 14 allows the Scottish Ministers to make regulations providing for rates relief for newly built, and for improved, lands and heritages. These are defined in subsection (6) by reference to section 2A of the 1975 Act (inserted by section 3 of the Act), which requires entries for such properties to be marked in the valuation roll. Essentially, these are entries which include new buildings where previously the entry had no buildings, or buildings which have been refurbished or extended.
78.Subsection (2) expands on subsection (1) by explaining some of the things that the regulations might do. They may set the rates of relief (including thresholds for rates of relief), provide for the periods for which relief is available, and make provision about eligibility for relief. Eligibility rules may be based on the use or occupation of the building, or whether further changes are made to the building.
79.Subsection (3) provides for the regulations to be able to make different provision for different purposes and ancillary provision, and subsection (4) provides for them to be subject to the negative procedure. Subsection (5) requires the Scottish Ministers to consult such persons as they consider appropriate before making the regulations.
See the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 (S.S.I. 2022/49) for the first regulations made under this section.
