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.. 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 2014-2015 the rate is fixed by the Non-Domestic Rate (Scotland) Order 2014 (S.S.I. 2014/28).
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(3) sets out the reduction on a sliding scale of between 25% and 100%. This Regulation applies to the financial years 2014-2015 and 2015-2016.
Regulation 3(4) provides for a reduction in rate relief (calculated in accordance with regulation 3(3)) if the enactments listed in regulation 3(4)(a) or (b) already provide for a reduction or determination. Regulation 3(5) provides that no rate relief may be granted in respect of lands and heritages used for payday lending.
Regulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £35,000. This Regulation applies to the financial year 2014-2015.
Regulation 5 allows for exemptions and discretionary reductions.
The Non-Domestic Rates (Levying) (Scotland) (No. 3) Regulations 2012 (S.S.I. 2012/353) and the Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2013 (S.S.I. 2013/34) are revoked by regulation 6.