Regulation 3 Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)I1

Scotland

(1)

Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—

(a)

they comprise a single entry in the roll,

(b)

they have a rateable value of less than £20,000, and

(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)

Where there is an entitlement to relief under both this regulation and regulation 7 of the 2026 Regulations, relief under paragraph (1) is to be applied to the amount of rates payable after regulation 7 of the 2026 Regulations is applied.

(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 (where RV is the rateable value of the lands and heritages on the relevant day).

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 = $100 - (75 \times (\frac{(15000 - R V)}{3000}))$
£15,001 to £19,999	Relief percentage = $25 \times (\frac{(20000 - R V)}{5000})$

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 =

$100 - (75 \times (\frac{(15000 - R V)}{3000}))$

£15,001 to £19,999

Relief percentage =

$25 \times (\frac{(20000 - R V)}{5000})$

(4)

The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—

(a)

reduction by virtue of one of more of the following enactments—

(i)

section 4(2) of the 1962 Act^f1,

(ii)

section 4(5)(c) of the 1962 Act^f2,

(iii)

section 24A of the 1966 Act^f3,

(iv)

section 4 or 5 of the Rating (Disabled Persons) Act 1978^f4,

(v)

paragraph 3(1) of schedule 2 of the 1997 Act^f5, or

(b)

determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956^f6,

but only to the extent that the amount of such rate relief is reduced to nil.

(5)

This regulation does not apply to—

(a)

lands and heritages which—

(i)

are unoccupied, or

(ii)

are used wholly or mainly for—

(aa)

the accommodation of one or more advertisements,

(bb)

the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),

(cc)

the provision of one or more parking places, or

(dd)

payday lending,

(b)

lands and heritages which are wholly or mainly used for a purpose for which a short-term let licence is required, in accordance with article 4 of the 2022 Order, but for which no such licence has been obtained,

(c)

deer forests, except—

(i)

deer forests on which—

(aa)

shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, and

(bb)

any deer shot are made available for human consumption as venison, and

(ii)

deer forests on which shooting rights are not exercised in practice, or

(d)

shootings, except—

(i)

shootings which are crofts, agricultural landholdings or small landholdings,

(ii)

shootings which are leased on a commercial basis to a person who, in accordance with the Rural Development (Scotland) Regulations 2015^f7, is in receipt of support under the Scottish Rural Development Programme, on account of being a new entrant to farming,

(iii)

shootings which are leased in accordance with the model lease for environmental purposes made available by the Scottish Ministers in terms of section 11 of the Land Reform (Scotland) Act 2025^f8,

(iv)

shootings on which—

(aa)

shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, and

(bb)

any deer shot are made available for human consumption as venison, and

(v)

shootings on which shooting rights are not exercised in practice.

Annotations

Commencement

I1: Reg. 3 in force at 1.4.2026, see reg. 1

Footnotes

f1: Section 4(2) was amended by section 5(a) of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23), section 5(1)(a) of the Local Government and Planning (Scotland) Act 1982 (c. 43), paragraph 7 of schedule 12 of the Local Government Finance Act 1988 (c. 41) and section 98(2) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).
f2: Section 4(5) was relevantly amended by paragraph 57 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39), paragraph 2(a) of schedule 3 of the Local Government and Rating Act 1997 (c. 29) and section 98(3) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).
f3: Section 24A was inserted by section 155 of the Local Government etc. (Scotland) Act 1994 (c. 39) and relevantly amended section 19 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).
f4: 1978 c. 40. Section 4 was amended by paragraph 49 of schedule 10 of the Social Security Act 1986 (c. 50), paragraph 48 of schedule 2 of the Social Security (Consequential Provisions) Act 1992 (c. 6) and S.S.I. 2023/45. Section 5 was amended by section 5(1) of the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31) and S.S.I. 2023/45.
f5: Paragraph 3 was amended by paragraph 25 of schedule 8 of the Postal Services Act 2000 (c. 26), section 29 of the Local Government in Scotland Act 2003 (asp 1) and paragraph 148 of schedule 12 of the Postal Services Act 2011 (c. 5).
f6: 1956 c. 60 (4 & 5 Eliz. 2). Section 6(1) was repealed in part by section 34 and schedule 6 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) and amended by section 145 and paragraph 3 of schedule 6 of the Local Government and Housing Act 1989 (c. 42) and S.S.I. 2003/187. Section 7B was inserted by paragraph 4 of schedule 6 of the Local Government and Housing Act 1989 (c. 42).
f7: S.S.I. 2015/192.
f8: 2025 asp 15.