2018 No. 65

Rating And Valuation

The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018

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 1994 F1 and all other powers enabling them to do so.C1C2

Annotations:
Amendments (Textual)
F1

1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

Modifications etc. (not altering text)
C1

Regulations restricted (with application to the financial year beginning 1.4.2021 and each subsequent financial year) by The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (S.S.I. 2021/145), regs. 1, 3

C2

Regulations restricted (with application to the financial year beginning 1.4.2023 and each subsequent financial year) by The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 (S.S.I. 2023/28), regs. 1, 3

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 and come into force on 1st April 2018.

Interpretation2

In these Regulations—

  • “day nursery” means premises used wholly or mainly as a nursery school (within the meaning of section 135 of the Education (Scotland) Act 1980 F2) which also provides day care of children (as defined in paragraph 13 of schedule 12 of the Public Services Reform (Scotland) Act 2010 F3);

  • “electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 F4 (“the 2000 Act”);

  • “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854 F5;

  • “local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;

  • “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—

    1. a

      a partnership, a partner of that partnership;

    2. b

      a trust, a trustee of that trust;

    3. c

      a body corporate, a director of that body;

  • “sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) of the 2000 Act F6; and

  • “valuation roll” means the roll made up under section 1 of the Local Government (Scotland) Act 1975 F7.

Amount payable as rates – lands and heritages used as a day nursery3

No rates are payable in respect of lands and heritages on a day F10on or after 1 April 2018 if—

a

the lands and heritages are used wholly or mainly as a day nursery;

F8b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

an application for relief is made in accordance with regulation 4.

Application for relief4

An application for relief under these Regulations must—

a

be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer; and

b

be made to the local authority by—

i

addressing it to the local authority; and

ii

delivering it or sending it to the local authority's office by post or electronic communication.

Relief – further provisionF95

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

DEREK MACKAY A member of the Scottish Government St Andrew's House, Edinburgh

(This note is not part of the Regulations)

These Regulations provide 100% relief from business rates in respect of lands and heritages if they are used as a day nursery and a new entry is made on the valuation roll on or after 1st April 2018. They apply for a period of three years from that date.

An application must be made to obtain the relief and regulation 4 sets out how the application is to be made.

No business and regulatory impact assessment has been prepared for these Regulations as no adverse impact on businesses, charities or voluntary bodies is foreseen.