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The Non-Domestic Rates (Levying) (Scotland) Regulations 2012
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- Scottish Statutory Instruments
- 2012 No. 28
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision for the amount payable in certain circumstances as non-domestic rates in respect of non-domestic subjects in Scotland. They apply only to the financial year 2012-2013. The non-domestic rate for subjects not covered by these Regulations is fixed by Order made under the Local Government (Scotland) Act 1975. For the year 2012-2013 the rate is fixed by the Non-Domestic Rate (Scotland) Order 2012 (S.S.I. 2012/27).
Regulation 3 provides for the general reduction in rates for a ratepayer of non-domestic subjects with a rateable value of £18,000 or less. Regulation 3(2) sets out the reduction on a sliding scale of between 25% and 100%.
Regulation 3(3) provides for a reduction in rate relief (calculated in accordance with regulation 3(2)) if the enactments listed in regulation 3(3)(a) or (b) already provide for a reduction or determination.
Regulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £35,000.
Regulation 5 allows for exemptions and discretionary reductions.
The Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2010 (S.S.I. 2010/440) are partially revoked by regulation 6.
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