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

Made: 19th February 2020

Laid before the Scottish Parliament: 21st February 2020

Coming into force: 1st April 2020

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and 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 2020 and come into force on 1 April 2020.

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

2

• (1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 are amended in accordance with paragraphs (2) to (7).

• (2) In regulation 2 (interpretation - general)—

• (a) for the definition of “the 2019 Regulations” substitute—

“the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 ,

, and

• (b) in the definition of “the relevant year”, for “2019” substitute “ 2020 ”.

• (3) In regulation 8 (notional liability)—

• (a) in the formula, for “366” substitute “ 365 ”, and

• (b) for the definition of “PF” substitute—

PF is the poundage figure of— (a) 0.516 where the lands and heritages have a rateable value exceeding £95,000, (b) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or (c) 0.49 in any other case.

• (4) In regulation 9 (transitional limit)—

• (a) in each formula in paragraph (1)—

• (i) for “1.527” substitute “ 1.747 ”,

• (ii) for “366” substitute “ 365 ”, and

• (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.

• (5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for “366” substitute “ 365 ”.

• (6) In regulation 11 (changes in rateable value)—

• (a) in the heading, paragraph (1) and paragraph (2), for “2019” substitute “ 2020 ”, and

• (b) in paragraph (1)—

• (i) in the formula, for “366” substitute “ 365 ”, and

• (ii) 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.

• (7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2019” substitute “ 2020 ”.

Signed

BEN MACPHERSON — Authorised to sign by the Scottish Ministers — 2020-02-19

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^f00002]: S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and S.S.I. 2019/44.

[^f00003]: S.S.I. 2020/39.

Editorial notes

[^c23981181]: 1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^c23981191]: S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and S.S.I. 2019/44.

[^c23981201]: S.S.I. 2020/39.

[^key-e9d4ae65c29d5ba5ae40eeca9ca91a7e]: Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(i)

[^key-dbab5f41fc158886a0d52300f29269b0]: Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(ii)

[^key-8ca2583567bbd95806b2ba2720e9eb0a]: Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(iii)

[^key-9e6796c2f8f8d2437f1b7cba3eabd607]: Reg. 2(4)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(b)

[^key-02361663a2dcde3c0bfd21f1f3f3d631]: Reg. 2(6)(b)(ii) and preceding word substituted for reg. 2(6)(b)(ii)(iii) (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(c)

[^key-636d0859370438dd33f0fabeeb777dae]: Reg. 1 in force at 1.4.2020, see reg. 1

[^key-c4a1065f94375d15f305e15eff432656]: Reg. 2 in force at 1.4.2020, see reg. 1