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The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020

Consolidated Text As Enacted Cited authorities 42 Cited in Amendments 1 Related
Vincent
JurisdictionScotland
  • These Regulations may be cited as the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 and come into force on 31 March 2020.
  • In these Regulations—
    • (1) This regulation grants relief to any person who is liable to pay rates in respect of lands and heritages on any day in the 2020-2021 financial year.(2) Subject to paragraph (4) the relief granted is that the rates payable in respect of that day are reduced by 1.6% of the daily gross rates payable in respect of the lands and heritages for that day.if the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, an additional amount calculated by multiplying that rateable value by 0.013,if the lands and heritages have a rateable value exceeding £95,000, an additional amount calculated by multiplying that rateable value by 0.026,(4) Relief granted by this regulation does not apply to the extent that it would reduce the rates payable to an amount less than nil.the grant of relief complies with F14paragraph (4) , andthe lands and heritages are wholly or mainly used on that day for a purpose, or purposes, specified in the classes in schedule 1.used as an airport, prescribed in schedule 2,situated at such an airport and wholly or mainly used to provide one or more handling services for scheduled passenger flights, oroccupied by the company named Loganair Limited, incorporated with company registration number SC170072.(3) The relief granted is that the rates payable in respect of that day are reduced to nil.(4) No relief is granted by this regulation if the rates payable in respect of the lands and heritages on 17 March 2020 were being reduced by virtue of section 24(3) (unoccupied lands and heritages) of the Local Government (Scotland) Act 1966 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(6) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) , that use of the lands and heritages is to be regarded for the purpose of F13paragraph (1) (b) as having continued as if it had not been suspended.de-icing,re-fuelling,moving aircraft,waste servicing, andallocation of seating,handling of baggage,supervision of boarding.the grant of relief complies with F17paragraph (4) , andthe lands and heritages are wholly or mainly used on that day as a soft play centre, amusement arcade or amusement centre.(2) Lands and heritages are not used as an amusement arcade or amusement centre for the purpose of this regulation if any licence allows the operation on them of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007.(3) The relief granted is that the rates payable in respect of that day are reduced to nil.(4) No relief is granted by this regulation if the rates payable in respect of the lands and heritages on 17 March 2020 were being reduced by virtue of section 24(3) (unoccupied lands and heritages) of the Local Government (Scotland) Act 1966.(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(6) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) , that use of the lands and heritages is to be regarded for the purpose of paragraph (1) (b) as having continued as if it had not been suspended.(1) In regulation 2 (interpretation) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 for “0.524” substitute “ 0.516 ”,for “0.511” substitute “ 0.503 ”, andfor “0.498” substitute “ 0.49 ”,for paragraph (4) (b) (amendment of poundage figure for transitional liability) substitute—
    • (b) for 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.
    , and    for 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.for paragraph (6) (b) (ii) and (iii) (amendment of poundage figure for

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