The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019

Made: 14th February 2019

Laid before the Scottish Parliament: 18th February 2019

Coming into force: 1st April 2019

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PART 1 — Introduction and interpretation

Citation and commencement

1

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Interpretation

2

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PART 2 — New property

Availability of relief - new building entered in the roll under section 2(1)(b) of the 1975 Act

3

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Relief granted - new building entered in the roll under section 2(1)(b) of the 1975 Act

4

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Availability of relief – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act

5

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Relief granted – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act

6

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Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6

7

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Relief granted – further works to lands and heritages granted relief under regulation 4 or 6

8

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PART 3 — Improved property

Availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

9

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Relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

10

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Additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

11

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PART 4 — Applications for relief

Applications for relief

12

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Signed

DEREK MACKAY — A member of the Scottish Government — 2019-02-14

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make provision for reliefs to be granted to the amount payable in non-domestic rates in respect of certain lands and heritages for the 2019-20 financial year.

Part 2 provides for new property and Part 3 for improvement of existing property.

In Part 2, regulation 3 provides that where a new entry is made in the valuation roll that includes a building, and that entry shows no building that has previously been shown in the valuation roll, the lands and heritages are eligible for 100% relief. That relief is available for one year from the date the building is first occupied.

Regulation 3(4) provides that if a building is occupied in stages, which result in separate valuation roll entries being made for parts of the building, the relief will continue to be available for each part. The effect is that the occupation of a separate part will not prevent continued availability of relief for an unoccupied part, except where the relief started before the parts were separated (when it will continue for any balance of the 12 month period).

Regulation 4 sets out the relief which is available and provides that it is not available where the new entry in the valuation roll is the result of a property that was subject to council tax (broadly, a dwellinghouse) becoming subject to non-domestic rates.

Regulations 5 and 6 make similar provision for situations where an existing entry in the valuation roll is altered, rather than a new entry made.

Part 3, regulations 9 to 11, makes provision for lands and heritages that do not qualify for new property relief, but where existing property has been improved by refurbishment, expansion or construction. Paragraph (3) provides that the relief is granted on the extent by which the works result in the rateable value increasing, ignoring any intermediate reduction in the rateable value (for example as a result of partial demolition of a building to be expanded).

Regulation 10(4) sets out the amount of rates payable for those lands and heritages which are not subject to transitional relief in terms of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 and regulation 10(5) sets the transitional limit for those lands and heritages which are subject to transitional relief. Relief is available for one year (see regulation 9(1)(a)).

Relief under regulations 9 to 11 is not available for properties that qualify for relief under Part 2. Regulations 7 and 8 make provision for relief where a property that qualifies for new property relief is improved during the period for which relief under Part 2 has been granted.

An application must be made to obtain any relief under these Regulations. Regulation 12 sets out how an application is to be made.

Footnotes

[^f00001]: 1994 c.39 (“the 1994 Act”). 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]: 1966 c.51.

[^f00003]: 1975 c.30.

[^f00004]: 1854 c.91. Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152 of the 1994 Act.

[^f00005]: 1992 c.14 (“the 1992 Act”). There are amendments to section 99(1) that are not relevant to these Regulations.

[^f00006]: Section 7B was inserted by section 110(2) of the 1992 Act and amended by paragraph 100(4) of schedule 13 of the 1994 Act.

[^f00007]: Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), schedule 14 of the 1994 Act and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).

[^f00008]: Section 2(1)(d) was amended by S.S.I. 2000/285.

[^f00009]: S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and will be amended by S.S.I. 2019/44.

[^f00010]: Section 24(3) was substituted by section 154 of the 1994 Act and amended by section 1(2)(a), (b) and (c) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).

[^f00011]: 1997 c.29. Paragraph 3 was amended by section 29 of the Local Government in Scotland Act 2003 (asp 1) and paragraph 25 of schedule 8 of the Postal Services Act 2000 (c.26) and paragraph 148 of schedule 12 of the Postal Services Act 2011 (c.5).

[^f00012]: S.S.I. 2010/44 as amended by S.S.I. 2010/440, S.S.I. 2016/121, S.S.I. 2017/60 and S.S.I. 2018/64.

[^f00013]: S.S.I. 2016/119.

[^f00015]: 2000 c.7. Section 15(1) was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c.21).

[^f00016]: Section 7(2) was amended by S.I. 2016/696.

Editorial notes

[^key-90d5e24f5fdb17cec4012f4376b5f7e0]: Regulations revoked (1.4.2022) by The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 (S.S.I. 2022/49), regs. 1, 13(1)(a) (with reg. 13(2))