{
  "url": "https://openlegislation.uk/non-domestic-rates-new-and-improved-properties-scotland-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/non-domestic-rates-new-and-improved-properties-scotland-regulations-2018/regulation-3.json",
  "legislation": "ssi/2018/75",
  "legislation_title": "The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-new-and-improved-properties-scotland-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amount payable as rates – relevant new entry lands and heritages and relevant new build lands and heritages",
  "text": "(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year if—\n(a) they are—\n(i) relevant new entry lands and heritages; or\n(ii) relevant new build lands and heritages; and\n(b) an application for relief is made in accordance with regulation 6.\n(2) The amount of rates payable is to be reduced by 100%.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/75/regulation/3",
    "retrieved_at": "2026-10-28T21:13:45.529953+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}