The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2024
| Jurisdiction | Scotland |
| Year | 2024 |
| Citation | SSI 2024/59 |
2024 No. 59
Rating And Valuation
The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2024
Made 20th February 2024
Laid before the Scottish Parliament 22th February 2024
Coming into force 1st April 2024
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941and all other powers enabling them to do so.
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2024 and come into force on 1 April 2024.
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024
2.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20242are amended in accordance with paragraphs (2) to (4).
(2) In regulation 11 (charitable and other reductions), for paragraph (1) substitute—
“
1 This regulation has effect for determining the amount payable as rates in respect of lands and heritages on a day in the relevant year where—
(a) that amount falls to be reduced by relief provided for in one or more enactments, other than in Part 2 of these Regulations,
(b) regulation 7 has effect as regards those lands and heritages on that day, and
(c) regulation 12 does not have effect as regards those lands and heritages on that day.
(3) In regulation 12(3)(b) (partially unoccupied lands and heritages), for “by virtue of an enactment referred to in regulation 11(1)(a)(i), (iii), (iv), (v), (vi) or (vii)” substitute “by virtue of relief described to in regulation 11(1)(a)”.
(4) In regulation 18(2) (amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023), for sub-paragraph (b) substitute—
“
(b)
(b) at the end of sub-paragraph (i) insert—
(j) Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20243, and
(k) Regulation 4 of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 20244
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
20th February 2024
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make minor amendments to the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 (“the 2024 Regulations”).
Regulation...
To continue reading
Request your trial