PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 20168.
(1)
(2)
“(a)
described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 29 January 2021,”.
(3)
In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites), for “1 April 2020” substitute “1 April 2021”.
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20179.
(1)
(2)
In regulation 2 (interpretation – general)—
(a)
““the 2021 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 202125,”, and
(b)
in the definition of “the relevant year”, for “2020” substitute “2021”.
(3)
In regulation 9 (transitional limit), in each formula in paragraph (1), for “1.747” substitute “1.965”.
(4)
In regulation 11 (changes in rateable value) in the heading, paragraph (1) and paragraph (2), for “2020” substitute “2021”.
(5)
In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2020” substitute “2021”.
Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 201810.
(1)
(2)
In regulation 3 (amount payable as rates – lands and heritages used as a day nursery), for “31st March 2021” substitute “ 30 June 2023”.
Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 201811.
(1)
(2)
In regulation 4 (lands and heritages to be treated as unoccupied)—
(a)
in paragraph (a)(ii) for “£65000;” substitute “£95,000,”, and
(b)
in paragraph (b)(iii) for “£65000;” substitute “£95,000,”.
Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019F112.
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