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The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022
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- Scottish Statutory Instruments
- 2022 No. 47
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision for relief from liability to non-domestic rates in specified areas of the retail, hospitality and leisure sector, for the period of the financial year 2022-23 beginning on 1 April 2022 and ending on 30 June 2022.
Regulation 3 makes provision for how an application to obtain the relief in regulation 4 must be made.
Regulation 4 and the schedule provide for relief in respect of retail, hospitality and leisure use of lands and heritages. Regulation 4 reduces the liability of any given ratepayer to pay rates in respect of a day during the period beginning on 1 April 2022 and ending on 30 June 2022, where lands and heritages are wholly or mainly used for one or more of the purposes described in the schedule. The liability is reduced by 50% of the daily gross rates payable in respect of the lands and heritages for the day. The relief may, however, only reduce the rates liability of any particular ratepayer in respect of the period between 1 April and 30 June 2022 by a maximum of £27,500.
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