The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020

JurisdictionScotland
CitationSSI 2020/42
  • These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.
  • (1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 for the definition of “the 2019 Regulations” substitute—
      the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 ,
    , and
    in the definition of “the relevant year”, for “2019” substitute “ 2020 ”.in the formula, for “366” substitute “ 365 ”, andfor the definition of “PF” substitute—
      PF is the poundage figure of—
    • (a) F40.516 where the lands and heritages have a rateable value exceeding £95,000,
    • (b) F50.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
    • (c) F60.49 in any other case.
    .
    F40.516 where the lands and heritages have a rateable value exceeding £95,000,F50.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, orF60.49 in any other case.for “1.527” substitute “ 1.747 ”,for “366” substitute “ 365 ”, andfor the definition of “PF” substitute—
      PF is the poundage figure of—(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or(iii) 0.49 in any other case.
    0.516 where the lands and heritages have a rateable value exceeding £95,000,0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or0.49 in any other case.(5) In regulation 10 (base liability) , in the formula in paragraph (1) (a) , for “366” substitute “ 365 ”.in the heading, paragraph (1) and paragraph (2) , for “2019” substitute “ 2020 ”, andin the formula, for “366” substitute “ 365 ”, F8andfor the definition of “PF” substitute—
      PF is the poundage figure of—(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding...
    0.516 where the lands and heritages have a rateable value exceeding £95,000,0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding

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