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The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018
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- Scottish Statutory Instruments
- 2018 No. 75
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision for the amount payable in non-domestic rates in respect of certain lands and heritages.
Regulation 3 provides that new build lands and heritages falling within the definitions of relevant new build lands and heritages and relevant new entry lands and heritages are eligible for 100% relief.
Regulation 4 sets out the relief which is available for lands and heritages that do not fall within those definitions but in respect of which there has been a relevant increase. Regulation 4(2) sets out the amount of rates payable for those lands and heritages which are not subject to transitional relief in terms of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 and regulation 4(3) sets the transitional limit for those lands and heritages which are subject to transitional relief.
Regulation 5 provides for a further reduction in the amount payable as rates to be calculated in accordance with the formula set out in paragraph (1).
An application must be made to obtain the relief and regulation 6 sets out how the application is to be made.
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