The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018
| Jurisdiction | Scotland |
| Citation | SSI 2018/76 |
| Year | 2018 |
2018 No. 76
Rating And Valuation
The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018
Made 23th February 2018
Laid before the Scottish Parliament 23th February 2018
Coming into force 1st April 2018
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) Amendment (Scotland) Regulations 2018 and come into force on 1st April 2018.
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 (11).
(2) In regulation 2 (interpretation)—
(a)
(a) for the definition of “the 2017 Regulations” substitute—
““the 2018 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2018;”;
(b)
(b) for the definition of “relevant lands and heritages” substitute—
““relevant lands and heritages” means any lands and heritages which—
(a) are used wholly or mainly for a purpose specified as Class 12 in the schedule; or
b
(i) are used wholly or mainly for a purpose specified as any one of Class 1 to 8, 10 or 11 in the schedule; and
(ii) have a rateable value no greater than £1,500,000,
and were so used as at 31st March 2017 or, if unoccupied on that date, were so used when last occupied prior to 31st March 2017;; and”; and
(c)
(c) in the definition of “relevant year” for “2017” substitute “2018”.
(3) In regulation 6 (application of Part 2), in paragraph (2)—
(a)
(a) at the end of subparagraph (a) omit “or”;
(b)
(b) at the end of subparagraph (b) insert—
“; or
(c)
(c) the lands and heritages are shown in a split entry or reorganised entry”.
(4) In regulation 8 (notional liability)—
(a)
(a) for “0.492” substitute “0.506”; and
(b)
(b) for “0.466” substitute “0.48”.
(5) For regulation 9 (transitional limit) substitute—
“9.—(1) Subject to paragraph (3) and regulation 11, in respect of lands and heritages to which this Part applies and any day—
(a)
(a) where the rateable value for that day exceeds the rateable value on 1st April 2017, the transitional limit is calculated in accordance with the formula—
(b)
(b) in any other case, the transitional limit is calculated in accordance with the formula—
(2) For the purposes of paragraph (1)—
BL is the base liability of the lands and heritages, ascertained in accordance with regulation 10;
CRV is the rateable value of the lands and heritages;
RV is the rateable value of the lands and heritages on 1st April 2017; and
PF is the poundage figure of—
(i) 0.506 where CRV exceeds £51,000; or
(ii)...
To continue reading
Request your trial