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There are currently no known outstanding effects for The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, SCHEDULE.![]()
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Regulation 2
Class 1 Bed and breakfast accommodation
Use as bed and breakfast accommodation.
Class 2 Camping site
Use as a camping site.
Class 3 Caravan
Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960 M1).
Class 4 Caravan site
Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).
Class 5 Chalet and holiday hut
Use as a chalet or holiday hut.
Class 6 Guest house, hotel and hostels
Use as a guest house, hotel or hostel, where no significant element of care is provided.
Class 7 Public house
Use as a public house or nightclub where the following conditions are satisfied—
(i)a premises licence authorising the sale of alcohol for consumption both on and off the premises, has been issued by a licensing board under section 26 of the Licensing (Scotland) Act 2005 M2;
(ii)the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence; and
(iii)the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.
Marginal Citations
Class 8 Restaurants
Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.
Class 9 Renewable energy generation
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in sch. omitted (1.4.2018) by virtue of The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 (S.S.I. 2018/76), regs. 1, 2(11)
Class 10 Self-catering holiday accommodation
Use as self-catering holiday accommodation.
Class 11 Timeshare accommodation
Use as timeshare accommodation.
Class 12 Offices
Use as offices where the lands and heritages are situated in the following local authority areas—
(i)City of Aberdeen;
(ii)Aberdeenshire.
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