The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021

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(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”.

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

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”.

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

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”.

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

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,”.

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

12.—(1) The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019(6) are amended as follows.

(2) In regulation 2 (interpretation), in the definition of “the relevant year”, for “2020-21” substitute “2021-22”.

(3) In regulation 7(e) (availability of relief – further works to lands and heritages granted relief under regulation 4 or 6), omit sub-paragraph (ii) and “or” preceding it.

(4) In regulation 9(2) (availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months)—

(a) in sub-paragraph (b) for “1 April 2019” substitute “1 April 2020”, and

(b) omit sub-paragraph (d)(ii) and “or” preceding it.

(5) In regulation 10(5) (relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months)—

(a) in sub-paragraph (a)—

(i) for “1.527” substitute “1.965”, and

(ii) for the definition of “PF” substitute—

“PF is the poundage figure of—

(i) 0.516 where ARV exceeds £95,000,

(ii) 0.503 where ARV exceeds £51,000, but does not exceed £95,000, or

(iii) 0.49 in any other case,”, and

(b) in sub-paragraph (b) for “1.747” substitute “1.965”.

(6) In regulation 11(3) (additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months), for sub-paragraph (e) substitute—

“(e) regulation 3 of the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 (the Small Business Bonus Scheme).”.

(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.

(6)

S.S.I. 2019/40, which was amended by S.S.I. 2019/116 and S.S.I. 2020/40.