The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024
| Jurisdiction | Scotland |
| Year | 2024 |
| Citation | SSI 2024/4 |
2024 No. 4
Rating And Valuation
The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024
Made 9th January 2024
Laid before the Scottish Parliament 11th January 2024
Coming into force 1st April 2024
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 153 of the Local Government etc. (Scotland) Act 19941and all other powers enabling them to do so.
PART 1
General
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 and come into force on 1 April 2024.
PART 2
Levying Regulations
Interpretation of Part 2
2. In this Part—
“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 19622,
“the 1966 Act” means the Local Government (Scotland) Act 19663,
“the 1975 Act” means the Local Government (Scotland) Act 19754,
“the 1997 Act” means the Local Government and Rating Act 19975,
“the 2022 Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 20226,
“the 2024 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20247,
“advertisement” means a sign, placard, board or device, whether illuminated or not, used for the purpose of advertisement,
“betting” means making or accepting a bet on—
(a) the outcome of a race, competition or other event or process,
(b) the likelihood of anything occurring or not occurring, or
(c) whether anything is true or not,
“betting intermediary” means a person who provides a service designed to facilitate the making or acceptance of bets between others,
“cumulative rateable value” means the total rateable value of all lands and heritages in respect of which an individual ratepayer is liable to pay rates,
“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 18548,
“parking place” means a place where vehicles may wait,
“part residential subjects” has the meaning prescribed by and under section 99(1) of the Local Government Finance Act 19929,
“payday lending” means, in the course of a business involving lending, the making of, or advertising the availability of, loan agreements in relation to which the credit provided is to be repaid or substantially repaid over a period that does not exceed 12 months and being loan agreements with an annual percentage rate of interest equal to or exceeding 100%,
“rateable value”, in relation to lands and heritages and a particular date, means—
(a) in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects, and
(b) in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,
and includes a rateable value so entered with retrospective effect,
“rates” means non-domestic rates levied under section 7B of the 1975 Act10,
“the reference amount” has the same meaning as in regulation 10(2)(b) of the 2022 Regulations,
“revaluation” means the calculation of the rateable value of lands and heritages in connection with the making up of a valuation roll under section 1(1) of the 1975 Act, and
“the roll” means a valuation roll made up under section 1(1) of the 1975 Act.
Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)
3.—(1) Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—
(a)
(a) they comprise a single entry in the roll,
(b)
(b) they have a rateable value of less than £20,000, and
(c)
(c) the ratepayer who is liable to pay rates in respect of them is liable in respect of only one entry in the roll.
(2) The relevant year for the purposes of this regulation is the financial year 2024-2025.
(3) Subject to paragraph (4), where the rateable value of the lands and heritages falls within one of the ranges specified in Column 1 of the table below, the amount of rates payable is to be reduced by the percentage specified in, or calculated in accordance with, the corresponding entry in Column 2.
Column 1 Rateable value range (single entry in the roll) |
Column 2 Percentage of rate relief |
£12,000 or less |
100% |
£12,001 to £15,000 |
Relief percentage = |
£15,001 to £19,999 |
Relief percentage = |
(4) The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—
(a)
(a) reduction by virtue of one of more of the following enactments—
(i) section 4(2) of the 1962 Act11,
(ii) section 4(5)(c) of the 1962 Act12,
(iii) section 24A of the 1966 Act13,
(iv) section 4 or 5 of the Rating (Disabled Persons) Act 197814,
(v) paragraph 3(1) of schedule 2 of the 1997 Act15,
(vi) regulation 5, 5A or 5B of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 201616, or
(b)
(b) determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195617,
but only to the extent that the amount of such rate relief is reduced to nil.
(5) This regulation does not apply to lands and heritages which are—
(a)
(a) unoccupied,or
(b)
(b) used wholly or mainly for—
(i) the accommodation of one or more advertisements,
(ii) the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),
(iii) the provision of one or more parking places, or
(iv) payday lending.
Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)
4.—(1) Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—
(a)
(a) they comprise multiple entries in the roll,
(b)
(b) a single ratepayer is liable to pay rates in respect of them, and
(c)
(c) they have a cumulative rateable value not exceeding £35,000.
(2) The relevant year for the purposes of this regulation is the financial year 2024-2025.
(3) Subject to paragraph (4), where the cumulative rateable value of the lands and heritages falls within one of the ranges specified in Column 1 of the table below, the amount of rates payable is to be reduced by the percentage specified in, or calculated in accordance with, the corresponding entry in Column 2.
Column 1 Cumulative rateable value range (multiple entries in the roll) |
Column 2 Percentage of rate relief |
£12,000 or less |
100% |
£12,001 to £35,000 |
25% on each individual property with a rateable value of £15,000 or less For individual properties with rateable value £15,001 to £19, 999 relief percentage = |
(4) The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—
(a)
(a) reduction by virtue of one or more of the following enactments—
(i) section 4(2) of the 1962 Act,
(ii) section 4(5)(c) of the 1962 Act,
(iii) section 24A of the 1966 Act,
(iv) section 4 or 5 of the Rating (Disabled Persons) Act 1978,
(v) paragraph 3(1) of schedule 2 of the 1997 Act,
(vi) regulation 5, 5A or 5B of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, or
(b)
(b) determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195618,
but only to the extent that the amount of such rate relief is reduced to nil.
(5) This regulation does not apply to lands and heritages which are—
(a)
(a) unoccupied,or
(b)
(b) used wholly or mainly for—
(i) the accommodation of one or more advertisements,
(ii) the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),
(iii) the provision of one or more parking places, or
(iv) payday lending.
Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,000
5.—(1) This regulation applies to lands and heritages on any day in the relevant year where they have a rateable value exceeding £51,000, but not exceeding £100,000.
(2) The relevant year for the purposes of this regulation is the financial year 2024-2025.
(3) Subject to paragraph (5), the ratepayer liable to pay rates in respect of the lands and heritages must pay, for each day in respect of which this regulation applies, an additional amount calculated in accordance with paragraph (4).
(4) The additional amount is to be calculated in accordance with the formula—
Where—
AARP is the additional amount of rates payable,
RV is the rateable value of the lands and heritages on that day,
S is the additional factor of 0.047, and
D is the number of days in the relevant year.
(5) No additional amount is payable under this regulation for—
(a)
(a) any day on which relief under regulation 7 (amount payable as rates) of the 2024 Regulations has effect in respect of the lands and heritages in question, or
(b)
(b) any day on which—
(i) regulation 10 (relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) or 10A (relief granted -financial year 2024-25 – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) of the 2022 Regulations19grants relief in respect of the lands and heritages in question, and
(ii) the rateable value of those lands and heritages, minus the reference amount, does not exceed £51,000.
(6) This regulation does not prejudice the operation of any other enactment that provides for relief from non-domestic rates.
Amount payable as rates – lands and...
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