Search Legislation

Non-Domestic Rates (Scotland) Act 2020

Status:

This is the original version (as it was originally enacted).

14New or improved properties: rates relief

(1)The Scottish Ministers may by regulations make provision for relief from the payment of non-domestic rates in respect of—

(a)newly built lands and heritages,

(b)improved lands and heritages.

(2)Regulations under subsection (1) may (in particular) make provision for or about—

(a)rates of relief (including by reference to thresholds),

(b)periods for which relief is available,

(c)eligibility for relief (including eligibility based on use or occupation of, or changes to, the lands and heritages).

(3)Regulations under subsection (1)—

(a)may make different provision for different purposes,

(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.

(4)Regulations under subsection (1) are subject to the negative procedure.

(5)Before making regulations under subsection (1), the Scottish Ministers must consult such persons as they consider appropriate.

(6)In this section—

  • “improved lands and heritages” means lands and heritages for which an entry in the valuation roll is altered as described in section 2A(4) of the 1975 Act,

  • “newly built lands and heritages” means lands and heritages for which an entry in the valuation roll is made or altered as described in section 2A(3) of the 1975 Act.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources