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.