2017 No. 22
Rating And Valuation

The Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017

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 (Rural Areas) (Scotland) Regulations 2017 and come into force on 1st April 2017.

Annotations:
Commencement Information

I1Reg. 1 in force at 1.4.2017, see reg. 1

Amount payable – certain lands and heritages in a rural area2.

(1)

No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 19972 applies to the lands and heritages.

(2)

A “relevant financial year” is a financial year beginning after 31st March 2017.

Annotations:
Commencement Information

I2Reg. 2 in force at 1.4.2017, see reg. 1

DEREK MACKAY
A member of the Scottish Government

St Andrew’s House,

Edinburgh

EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations make provision for the amount payable as non-domestic rates in respect of lands and heritages in Scotland to which paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997 (“the 1997 Act”) applies. No rates are to be payable for any day on which the lands and heritages fall within that category.

The lands and heritages in question must be in a designated rural settlement and those covered are certain general stores, food stores, post offices, filling stations, pubs and hotels They are at present entitled to 50% relief from rates in terms of the 1997 Act.