(This note is not part of the Regulations)
These Regulations make minor amendments to the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023.
Regulation 2(2) corrects a typographical error in the paragraph numbering within the description of “PF” in regulation 8.
Regulation 2(3)(a) corrects a typographical error in the paragraph numbering within the description of “PF” in regulation 9(2).
Regulation 2(3)(b) clarifies that “X” has the meaning given in what is now paragraph (c) of the description of “X” in regulation 9(2) only where the lands and heritages have a rateable value of more than £100,000 at revaluation on 1 April 2023. It also corrects a typographical error in the paragraph numbering within the description of “X”.
Regulation 2(4) amends regulation 12(3) to correct the fact that the section at the end of the paragraph was erroneously numbered (c).
Regulation 2(5)(a)(i) clarifies the intended meaning of “A” in the formula in regulation 14(4)(b). In applying the formula the amount of relief granted under regulation 10 of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 has to be divided by 366. Regulation 2(5)(a)(i) also replaces the reference to “a day” in the description of “A” with “the day with reference to which the transitional limit is calculated”. Regulation 2(5)(a)(ii) makes an identical change to the description of “Z” in the formula. The revised wording reflects that different amounts of relief may be granted in respect of different days.
Regulation 2(5)(b) amends regulation 14(6) to provide that where there is an entitlement to relief under both regulations 7 and 14, relief under regulation 14 is to be applied to the rates liability arrived at through applying regulation 7.
Regulation 2(6) corrects a typographical error in the paragraph numbering within regulation 17(3).