# The Non-Domestic Rates (Levying) (Scotland) ( No. 2) Regulations 2010 S.S.I. 2010/440 · made 8 December 2010 · revised to 1 April 2012 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. Made under: Local Government etc. (Scotland) Act 1994 PDFs: Printed copy https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/pdf/ssi_20100440_en.pdf; Executive Note https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/pdf/ssien_20100440_en.pdf ## Introductory text 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 1994 and all other powers enabling them to do so. ## 1 Citation and commencement These Regulations may be cited as the Non‑Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2010 and come into force on 1st April 2011. ## 2 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Amount payable as rates– lands and heritages with rateable value of £18,000 or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Amount payable as rates– lands and heritages with rateable value of more than £35,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Renewable Energy Generation Relief (1) Regulation 2 (interpretation) of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 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”. ## 6 Exemptions and discretionary reductions and remissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Revocation of the 2010 Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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. --- Source: https://www.legislation.gov.uk/ssi/2010/440 (the official version) Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.