2015 No. 49

Rating And Valuation

The Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2015

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2015 and come into force on 1st April 2015.

Amendment of the Non-Domestic Rates (Levying) (Scotland) Regulations 20142

1

In the Non-Domestic Rates (Levying) (Scotland) Regulations 20142—

a

in regulation 4(2), for “2014/15” substitute “2015-16”; and

b

in regulation 4(3), for “0.011” substitute “0.013”.

2

The amendments made by paragraph (1) do not affect the continuing operation of the Non-Domestic Rates (Levying) (Scotland) Regulations 2014 as regards the financial year 2014-2015.

Revocation of the Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 20123

1

Subject to paragraph (2), the Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 20123 are revoked.

2

Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2012 as regards any day prior to 1st April 2015.

JOHN SWINNEYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rates (Levying) (Scotland) Regulations 2014 (“the 2014 Regulations”). Regulation 2 of these Regulations amends the additional factor, S, set out in regulation 4 of the 2014 Regulations, to 0.013. This additional factor will apply for the financial year 2015-2016 to lands and heritages with a rateable value over £35,000.

Regulation 3 of these Regulations revokes the Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2012.