Explanatory note

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.