Scottish Statutory Instruments
Rating And Valuation
Made
23rd November 2020
Laid before the Scottish Parliament
25th November 2020
Coming into force
1st January 2021
The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 153 of the Local Government etc. (Scotland) Act 1994 M1 and all other powers enabling them to do so.
Marginal Citations
M11994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). 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).
1. These Regulations may be cited as the Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 and come into force on 1 January 2021.
2.—(1) Paragraph (2) applies in the calculation of relief from liability to pay non-domestic rates in respect of any day on or after 1 January 2021 in the 2020/21 financial yearF1....
(2) No relief is granted by any Regulations made under section 153 of the Local Government etc. (Scotland) Act 1994 to the extent that such relief would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union M2 (state aid).
(3) In paragraph (2), the reference to Article 107(1) is to that Article as it had effect in domestic law on the day on which these Regulations are made.
Textual Amendments
F1Words in reg. 2(1) omitted (with application in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (S.S.I. 2021/145), regs. 1(1), 5
Commencement Information
Marginal Citations
M2OJ C 326, 26.10.2012, p.47.
3. In the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 M3—
(a)in regulation 3(2) (amount payable as rates - lands and heritages used for renewable energy generation), omit “Subject to regulation 3C(3),”,
(b)in regulation 3C (relief - further provision), omit paragraph (3).
Commencement Information
Marginal Citations
M3S.S.I. 2010/44. Regulation 3 was amended, and regulation 3C inserted, by S.S.I. 2016/121. Regulation 3C was amended by S.S.I. 2017/60.
4. In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 M4—
(a)in paragraph (1), omit “Subject to paragraph (3),”,
(b)omit paragraph (3).
Commencement Information
Marginal Citations
5. In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 M5—
(a)in paragraph (1), omit “Subject to paragraph (3),”,
(b)omit paragraph (3).
Commencement Information
Marginal Citations
6. In regulation 4 (relief - further provisions) of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 M6, omit paragraph (3).
Commencement Information
Marginal Citations
7. In the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M7, omit regulation 16 (relief - further provision).
Commencement Information
Marginal Citations
8. In the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 M8, omit regulation 5 (relief - further provision).
Commencement Information
Marginal Citations
9. In regulation 3 (amount payable as rates - lands and heritages comprising telecommunications new fibre infrastructure) of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 M9, omit paragraph (5).
Commencement Information
Marginal Citations
10. In the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 M10—
(a)in regulation 4 (relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airport)—
(i)in each of paragraphs (1) and (2), for “paragraphs (4) and (5)” substitute “ paragraph (4) ”,
(ii)omit paragraph (5),
(b)in regulation 4A (relief for lands and heritages used as a soft play centre, amusement arcade or amusement centre)—
(i)in paragraph (1), for “paragraphs (4) and (5)” substitute “ paragraph (4) ”,
(ii)omit paragraph (5).
Commencement Information
Marginal Citations
M10S.S.I. 2020/101. Regulation 4A was inserted by S.S.I. 2020/230.
BEN MACPHERSON
A member of the Scottish Government
St Andrew's House,
Edinburgh
(This note is not part of the Regulations)
These Regulations provide that any relief that would otherwise be granted by Regulations under section 153 of the Local Government etc. (Scotland) Act 1994 is not granted, from 1 January 2021, if it would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.
Article 107 lays down conditions for the assessment of state aid. The effect is that those conditions will continue to apply for the purposes of non-domestic rate reliefs, as that Article has effect on the day these Regulations are made.
In consequence, regulations 3 to 10 amend Regulations made under section 153 of that Act, to omit references to that Article that are no longer necessary.