http://www.legislation.gov.uk/ssi/2020/43The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020texttext/xmlenStatute Law Database2020-08-04RATING AND VALUATION2020-04-01 These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 (“the principal Regulations”) to extend the period for which lands and heritages have to be occupied before a period of non-occupation is ended and can start anew. 2020 No. 43Rating And ValuationThe Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020Made19th February 2020Laid before the Scottish Parliament21st February 2020Coming into force1st April 2020The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 24(2), 24A(4) and 24B(3) of the Local Government (Scotland) Act 1966 and all other powers enabling them to do so.Citation and commencement1These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 201821The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 are amended as follows.2In regulation 2 (rating of unoccupied lands and heritages)—aomit paragraphs (1)(a)(iii) and (1)(b)(iii)(bb),bomit paragraph (2)(a)(ii),cin paragraph (2)(b)(i) for “6 weeks” substitute “ 6 months ”.3In regulation 3 (rating of lands and heritages partly unoccupied for a short time), in paragraph (2), for “6 weeks” substitute “ 6 months ”.4In regulation 5, in paragraph (2) (saving provision), omit “and paragraph (d) of Part 2 of the schedule”.5In the schedule, omit Part 2.BEN MACPHERSON Authorised to sign by the Scottish Ministers
St Andrew's House,
Edinburgh
19th February 2020

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 (“the principal Regulations”) to extend the period for which lands and heritages have to be occupied before a period of non-occupation is ended and can start anew.

The principal Regulations provide that, where lands and heritages have been occupied for less than 6 weeks, that period is to be regarded as part of a continuous period of non-occupation for certain purposes. Paragraphs (2)(c) and (3) of regulation 2 of these Regulations increase the 6 week period to 6 months. The effect is to reduce an ability to claim relief repeatedly for unoccupied property through short periods of occupation.

The principal Regulations maintained an exemption (known as “New Start relief”) for certain new build property, until 31 March 2020. Paragraphs (2)(a) and (b), (4) and (5) of regulation 2 of these Regulations revoke that provision, as its purpose is spent.

1966 c.51. Section 24 was substituted, and sections 24A and 24B inserted, by sections 154 and 155 of the Local Government etc. (Scotland) Act 1994 (c.39). All three sections are amended by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp. 11). The functions of the Secretary of State under sections 24(2) and 24A(4) were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).S.S.I. 2018/77.