{
  "url": "https://openlegislation.uk/non-domestic-rates-relief-for-new-and-improved-properties-scotland-regulations-2022",
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  "id": "ssi/2022/49",
  "title": "The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022",
  "short_title": "Non-Domestic Rates (Relief for New and Improved Properties) 2022",
  "long_title": "These Regulations make provision for reliefs to be granted to the amount payable in non-domestic rates in respect of certain lands and heritages which are newly built, or which have been improved, within the meaning of section 2A of the Local Government (Scotland) Act 1975. The relief relates to the 2022-23 financial year.",
  "citation": "S.S.I. 2022/49",
  "type": "ssi",
  "year": "2022",
  "number": "49",
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  "date": "2022-02-08",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "S",
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      "heading": "Availability of relief - new building entered in the valuation roll under section 2(1)(b) of the 1975 Act",
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      "heading": "Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6",
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      "heading": "Relief granted – financial year 2024-2025 – lands and heritages in respect of which a relevant increase has been made within the previous 12 months",
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      "heading": "Additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months",
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      "heading": "Applications for relief",
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