Non-Domestic Rates (Coronavirus) (Scotland) Act 2022

3 Interpretation

In this Act—

• “assessor” means an assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994 and includes a depute assessor,

• “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2),

• “lands and heritages” is to be construed in accordance with section 42 of the Lands Valuation (Scotland) Act 1854,

• “net annual value”, in relation to lands and heritages, means—

  (a)

  in the case of part residential subjects, the net annual value entered in the valuation roll made up under section 1 of the Local Government (Scotland) Act 1975 for a particular date on or after 2 April 2020 and apportioned to the non-residential use of those subjects, and

  (b)

  in any other case, the net annual value entered in that valuation roll for a particular date on or after 2 April 2020 in respect of those lands and heritages,

  and includes a net annual value so entered with retrospective effect,

• “rateable value”, in relation to lands and heritages, means—

  (a)

  in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 of the Local Government (Scotland) Act 1975 for a particular date on or after 2 April 2020 and apportioned to the non-residential use of those subjects, and

  (b)

  in any other case, the rateable value entered in that valuation roll for a particular date on or after 2 April 2020 in respect of those lands and heritages,

  and includes a rateable value so entered with retrospective effect,

• “valuation roll” means a valuation roll made up on 1 April 2017 and maintained by the assessor for each valuation area under Part 1 of the Local Government (Scotland) Act 1975.