PART 3 S Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 S

8.—(1) The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016(1) are amended as follows.

(2) In regulation 2 (interpretation), for paragraph (a) of the entry for “Mobile Masts Pilot Area” substitute—

“(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”.

Commencement Information

I1 Reg. 8 in force at 1.4.2021, see reg. 1

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 S

9.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(2) are amended as follows.

(2) In regulation 2 (interpretation – general)—

(a) for the definition of “the 2020 Regulations” substitute—

““the 2021 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021(3),”, 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”.

Commencement Information

I2 Reg. 9 in force at 1.4.2021, see reg. 1

Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 S

10.—(1) The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018(4) are amended as follows.

(2) In regulation 3 (amount payable as rates – lands and heritages used as a day nursery), for “31st March 2021” substitute “ 30 June 2023”.

Commencement Information

I3 Reg. 10 in force at 1.4.2021, see reg. 1

Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 S

11.—(1) The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018(5) are amended as follows.

(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,”.

Commencement Information

I4 Reg. 11 in force at 1.4.2021, see reg. 1

Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 S

F1 12.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 12 revoked (1.4.2022) by The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 (S.S.I. 2022/49), regs. 1, 13(1)(d) (with reg. 13(2))

Commencement Information

I5 Reg. 12 in force at 1.4.2021, see reg. 1

(1)

S.S.I. 2016/122, which was amended by S.S.I. 2018/63, S.S.I. 2019/41 and S.S.I. 2020/41.

(2)

S.S.I. 2017/85, which was amended by S.S.I 2018/76, S.S.I. 2019/44, S.S.I. 2020/42, S.S.I. 2020/101, S.S.I. 2020/230 and S.S.I. 2020/391.

(3)

S.S.I. 2021/65.

(4)

S.S.I. 2018/65, which was amended by S.S.I. 2018/74 and S.S.I 2020/391.

(5)

S.S.I. 2018/77, which was amended by S.S.I. 2020/43.