Explanatory note

These Regulations amend the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 (“the principal Regulations”).

Regulation 2(2) updates a reference to other Regulations and to the “relevant year” for the purposes of the principal Regulations, which becomes the 2019-20 financial year.

Other paragraphs of regulation 2 uprate various figures used in the principal Regulations to calculate entitlement to transitional relief and its maximum amount. These are based on an inflation figure of 2.1% which is the percentage increase in the poundage in 2019-20 compared with 2018-19. Adjustments are also made to reflect that the 2019-20 financial year is a leap year, so all daily-based calculations that relate to that year take account of its extra day.

Paragraphs (4)(c) and (7)(b) of regulation 2 update references to another set of Regulations that are relevant to the operation of the principal Regulations. Paragraph (8) adds provision for persons authorised by partnerships, trusts and bodies corporate to sign applications for relief under the principal Regulations, in addition to partners, trustees and directors of those bodies.