PART 3

Miscellaneous Non-Domestic Rating Amendments

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