The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019
| Jurisdiction | Scotland |
| Citation | SSI 2019/44 |
| Year | 2019 |
2019 No. 44
Rating And Valuation
The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2019
Made 14th February 2019
Laid before the Scottish Parliament 18th February 2019
Coming into force 1st April 2019
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 2019 and come into force on 1 April 2019.
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
2.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20172are amended in accordance with paragraphs (2) to (8).
(2) In regulation 2 (interpretation - general)—
(a)
(a) for the definition of “the 2018 Regulations” substitute—
““the 2019 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 20193,”, and
(b)
(b) in the definition of “the relevant year”, for “2018” substitute “2019”.
(3) In regulation 8 (notional liability)—
(a)
(a) in the formula, for “365” substitute “366”,
(b)
(b) for “0.506” substitute “0.516”, and
(c)
(c) for “0.48” substitute “0.49”.
(4) In regulation 9 (transitional limit)—
(a)
(a) in each formula in paragraph (1)—
(i) for “1.329” substitute “1.527”,
(ii) for “365” substitute “366”,
(b)
(b) in paragraph (2)—
(i) for “0.506” substitute “0.516”,
(ii) for “0.48” substitute “0.49”, and
(c)
(c) for paragraph (3) substitute—
“3 Where regulation 10 of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 20194grants relief, the transitional limit is calculated in accordance with paragraph (5) of that regulation.”.
(5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for “365” substitute “366”.
(6) In regulation 11 (changes in rateable value)—
(a)
(a) in the heading, paragraph (1) and paragraph (2), for “2018” substitute “2019”, and
(b)
(b) in paragraph (1)—
(i) in the formula, for “365” substitute “366”,
(ii) for “0.506” substitute “0.516”, and
(iii) for “0.48” substitute “0.49”.
(7) In regulation 12 (charitable and other reductions)—
(a)
(a) in paragraph (1)(a)(v), for “2018” substitute “2019”, and
(b)
(b) for...
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