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The Non-Domestic Rates (Levying) (Scotland) ( No. 2) Regulations 2010

S.S.I. 2010/440 · Made 8 December 2010 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2012.

Rating And Valuation

Made 8th December 2010

Laid before the Scottish Parliament 9th December 2010

Coming into force 1st April 2011

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1994 c.39. Section 153 was amended by the Climate Change (Scotland) Act 2009 (asp 12), section 67. 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).

Contents

  1. 1Citation and commencement
  2. 2Interpretation Repealed
  3. 3Amount payable as rates– lands and heritages with rateable value of £18,000 or less Repealed
  4. 4Amount payable as rates– lands and heritages with rateable value of more than £35,000 Repealed
  5. 5Renewable Energy Generation Relief
  6. 6Exemptions and discretionary reductions and remissions Repealed
  7. 7Revocation of the 2010 Regulations Repealed
  8. Signature
  9. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Non‑Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2010 and come into force on 1st April 2011.

2InterpretationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3Amount payable as rates– lands and heritages with rateable value of £18,000 or lessF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4Amount payable as rates– lands and heritages with rateable value of more than £35,000F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5Renewable Energy Generation ReliefI1

(1)

Regulation 2 (interpretation) of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010f1 is amended in accordance with this regulation.

(2)

For the definition of “local authority”, substitute—

  • ““local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;”.

(3)

In the definition of “renewable heat or power”, omit “and has an electrical capacity of 50 kilowatts or less”.

6Exemptions and discretionary reductions and remissionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7Revocation of the 2010 RegulationsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

JOHN SWINNEY

A member of the Scottish Executive

St Andrew’s House,

Edinburgh

8th December 2010

Explanatory note

(This note is not part of the Regulations)

These Regulations make provision for the amount payable in certain circumstances as non‑domestic rates in respect of non‑domestic subjects in Scotland. They apply only to the financial year 2011‑2012. The non‑domestic rate for subjects not covered by these Regulations or the Non-Domestic Rates (Levying) (Scotland) (No. 3) Regulations 2010 (S.S.I. 2010/441) is fixed by Order made under the Local Government (Scotland) Act 1975.

Regulation 3 provides for the general reduction in rates for a ratepayer of non‑domestic subjects with a rateable value of £18,000 or less. Regulation 3(2) sets out the reduction on a sliding scale of between 25% and 100%.

Regulation 3(3) provides for a reduction in rate relief (calculated in accordance with regulation 3(2)) if the enactments listed in regulation 3(3)(a) or (b) already provide for a reduction or determination.

Regulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £35,000, other than those to which regulation 3 of the Non-Domestic Rates (Levying) (Scotland) (No. 3) Regulations 2010 applies.

Under the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 (S.S.I. 2010/44) a reduction in rates is available in respect of lands and heritages used solely for the generation of renewable heat or power (or both). Regulation 5 removes a limitation in those Regulations, that heat or power produced from renewable sources by a combined heat and power system only qualifies for relief if the system has an electrical capacity of 50 kilowatts or less.

Regulation 5 also amends the definition of “local authority” in those Regulations, to ensure that applications go to the local authority in whose valuation roll the relevant entry appears. This is to allow for instances where, because of the designated assessor regime, that is a different local authority from the area where the lands and heritages are situated.

Regulation 6 allows for exemptions and discretionary reductions.

The Non-Domestic Rates (Levying) (Scotland) Regulations 2010 are revoked by regulation 7.