(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 (“the 1994 Regulations”).
Regulation 3 substitutes a new regulation 2 in the 1994 Regulations. That regulation sets out the classes of lands and heritages which are prescribed under section 24(2) of the Local Government (Scotland) Act 1966. The effect of prescribing a class under that provision is that lands and heritages falling within the class are subject to non-domestic rates when unoccupied. The prescribed classes cover most non-industrial property, and industrial property which has been unoccupied for a continuous period of more than 6 months. Rates are payable at 50% of what they would be if the property was occupied, or 90% where the property in question has been unoccupied for more than 3 months.
Regulation 4 amends regulation 3 of the 1994 Regulations. That regulation 3 deals with the rating of lands and heritages partly unoccupied for a short time and the changes bring it into line with the approach in regulation 2 of the 1994 Regulations (as substituted by these Regulations).
Regulations 5 and 6 make provision to extend the “Fresh Start” and “New Start” rates relief schemes. The “Fresh Start” scheme is extended until 31st March 2017, whilst the “New Start” scheme is extended until 31st March 2019 (provided the relevant new entry in the valuation roll is made no later than 31st March 2017).