# The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018, Regulation 3: Amount payable as rates – relevant new entry lands and heritages and relevant new build lands and heritages


(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—
(a) they are—
(i) relevant new entry lands and heritages; or
(ii) relevant new build lands and heritages; and
(b) an application for relief is made in accordance with regulation 6.
(2) The amount of rates payable is to be reduced by 100%.

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Source: https://www.legislation.gov.uk/ssi/2018/75/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-new-and-improved-properties-scotland-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.