(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 2016-2017 the rate is fixed by the Non-Domestic Rate (Scotland) Order 2016 (S.S.I. 2016/113).
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 year 2016-2017.
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 2016-2017.
Regulation 5 allows for exemptions and discretionary reductions.
The Non-Domestic Rates (Levying) (Scotland) Regulations (S.S.I. 2014/30) and the Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2015 (S.S.I. 2015/34) are revoked by regulation 6.