4.—(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the 2021-22 financial year where—
(a)the lands and heritages are wholly or mainly used on that day for a purpose, or purposes, specified in the classes in schedule 1, and
(b)application for relief is made in accordance with regulation 3.
(2) The relief granted is that the rates payable in respect of that day are reduced to nil.
(3) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of paragraph (1)(a) as having continued as if it had not been suspended.