# The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018, Regulation 5: Additional relief


(1) The amount payable as rates on a day in the relevant year determined in accordance with regulation 4 is to be reduced (but not to an amount less than nil) by an amount calculated in accordance with the formula—
Z − X where—
X is the reduction applied by the reliefs listed in paragraph (2); and
Z is the reduction that would have been applied by one or more of the reliefs listed in paragraph (2) had the rateable value been lower than that shown in the roll by an amount equal to the reference amount.
(2) The reliefs are those provided by the following enactments:—
(a) section 24(3) of the 1966 Act;
(b) paragraph 3 of schedule 2 of the Local Government and Rating Act 1997;
(c) regulations 3 and 3B of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010;
(d) regulation 5 of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016; and
(e) regulation 3 of the Non-Domestic Rates (Levying)(Scotland) Regulations 2018;

---
Source: https://www.legislation.gov.uk/ssi/2018/75/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-new-and-improved-properties-scotland-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.