PART 1Introductory

Citation and commencement1.

These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 and come into force on 1st April 2017.

Interpretation – general2.

In these Regulations—

“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962 M1;

“the 1966 Act” means the Local Government (Scotland) Act 1966 M2;

“the 1975 Act” means the Local Government (Scotland) Act 1975 M3;

“the 1978 Act” means the Rating (Disabled Persons) Act 1978 M4;

“the 1992 Act” means the Local Government Finance Act 1992 M5;

“the 1997 Act” means the Local Government and Rating Act 1997 M6;

“the 2016 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2016 M7;

F1“the 2022 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022,

“new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

“old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;

“rateable value”, in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and

(b)

in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect;

“rates” means non-domestic rates levied under section 7B of the 1975 Act M8;

F2“relevant lands and heritages” means any lands and heritages which—

(a)

are used wholly or mainly for a purpose specified as Class 12 in the schedule; or

(b)

  1. (i)

    are used wholly or mainly for a purpose specified as any one of Class 1 to 8, 10 or 11 in the schedule; and

  2. (ii)

    have a rateable value no greater than £1,500,000,

and were so used as at 31st March 2017 or, if unoccupied on that date, were so used when last occupied prior to 31st March 2017 F3, but if lands and heritages receive relief under F4regulation 4 (retail, hospitality and leisure relief) or 5 (airport relief) of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 in respect of any day they are not “relevant lands and heritages” for the purposes of these Regulations on that day;

“the relevant year” means the period of 12 months beginning with 1st April F52022; and

“the roll” means a valuation roll made up under section 1 of the 1975 Act M9.

Interpretation – mergers3.

In these Regulations—

(a)

“a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where—

(i)

none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and

(ii)

the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and

(b)

“the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

Interpretation – splits4.

In these Regulations—

(a)

“a split entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in a single old entry being shown in two or more new entries, where–

(i)

none of those new entries show lands and heritages shown in an old entry, other than in the relevant old entry; and

(ii)

no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and

(b)

“the relevant old entry”, in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.

Interpretation – reorganisations5.

In these Regulations—

(a)

“a reorganised entry” means any entry in the roll taking effect on a day in the relevant year which is not a split or merged entry, and which shows lands and heritages—

(i)

which were to any extent shown in two or more old entries; or

(ii)

which are part only of lands and heritages shown in a single old entry and the other part of which is shown to any extent in one or more other new entries;

(b)

“reorganisation” means a situation where, with effect from a day in the relevant year, lands and heritages shown immediately before that day in two or more old entries are shown in two or more new entries, each of which is a reorganised entry; and

(c)

“the relevant old entries”, in relation to a reorganised entry, means the old entries affected by the reorganisation which gave rise to that entry.