Regulation 2 Interpretation of Part 2I1

In this Part—

• “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962^f1,

• “the 1966 Act” means the Local Government (Scotland) Act 1966^f2,

• “the 1975 Act” means the Local Government (Scotland) Act 1975^f3,

• “the 1997 Act” means the Local Government and Rating Act 1997^f4,

• “the 2022 Order” means the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022^f5,

• “the 2022 Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022^f6,

• “the 2025 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025^f7,

• “the 2026 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026^f8,

• “advertisement” means a sign, placard, board or device, whether illuminated or not, used wholly or mainly for the purpose of advertisement,

• “agricultural landholding” has the meaning given in section 1(1) of the Agricultural Holdings (Scotland) Act 1991^f9,

• “betting” means making or accepting a bet on—

  1. (a)

     the outcome of a race, competition or other event or process,

  2. (b)

     the likelihood of anything occurring or not occurring, or

  3. (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,

• “croft” has the meaning given in section 3(1) of the Crofters (Scotland) Act 1993^f10,

• “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,

• “electric vehicle charging point” means a device intended for charging a vehicle that is capable of being propelled by electrical power derived from a storage battery (or for discharging electricity stored in such a vehicle),

• “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854^f11,

• “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 1992^f12,

• “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—

  1. (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

  2. (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 Act^f13,

• “reference amount” means the total amount of any relevant increases under section 2A(5) of the 1975 Act^f14 made in respect of the lands and heritages taking effect on a day within the previous 12 months,

• “relevant year” means the financial year 2026-2027,

• “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,

• “small landholding” means the land comprised in a lease under which the tenant is a small landholder for the purposes of the Small Landholders (Scotland) Acts 1886 to 1931 or a statutory small tenant for the purposes of section 32(1) of the Small Landholders (Scotland) Act 1911^f15,

• “the roll” means a valuation roll made up under section 1(1) of the 1975 Act.