PART 3

Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
8
1
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 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”.

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
9
1
The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 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 ,
, 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 2018
10
1
The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 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”.

Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
11
1
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 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,”.

Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
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.
S.S.I. 2021/65.
S.S.I. 2018/65, which was amended by S.S.I. 2018/74 and S.S.I 2020/391.
S.S.I. 2018/77, which was amended by S.S.I. 2020/43.
Reg. 8 in force at 1.4.2021, see reg. 1
Reg. 9 in force at 1.4.2021, see reg. 1
Reg. 10 in force at 1.4.2021, see reg. 1
Reg. 11 in force at 1.4.2021, see reg. 1
Reg. 12 in force at 1.4.2021, see reg. 1
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))