2017 No. 43
Rating And Valuation

The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment 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 sections 24(2) and (3) and 24B(3) of the Local Government (Scotland) Act 19661 and all other powers enabling them to do so.

Citation and commencement1.

These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017 and come into force on 1st April 2017.

Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 19942.

(1)

The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 19942 are amended as follows.

(2)

In regulation 4(3) (lands and heritages to be treated as unoccupied), for “2017” substitute “2018”.

(3)

In the schedule (conditions for the purposes of regulations 2 and 3), in Part 1A—

(a)

in paragraph (a), for “2017” substitute “2018”; and

(b)

in paragraph (f), for “2018/19” substitute “2019/20”.

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 amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994.

Regulation 2 makes provision to extend the “Fresh Start” and “New Start” rates relief schemes. The “Fresh Start” scheme is extended until 31st March 2018, while the “New Start” scheme is extended until 31st March 2020 (provided the relevant new entry in the valuation roll is made no later than 31st March 2018).