{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-amendment-regulations-2020/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-amendment-regulations-2020/note.json",
  "legislation": "ssi/2020/42",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-amendment-regulations-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 (“the principal Regulations”).\nRegulation 2(2) updates a reference to other Regulations and to the definition of “the relevant year” for the purposes of the principal Regulations. The relevant year becomes the 2020-21 financial year.\nOther 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 1.7% which is the percentage increase in the poundage in 2020-21 compared with 2019-20. The 2019-20 financial year was a leap year, so all daily-based calculations are altered to reflect the 2020-21 financial year having 365 days. An adjustment is also made to reflect that in 2020-21 the additional amount payable in rates is lower than in 2019-20 for lands and heritages with a rateable value exceeding £51,000, but not exceeding £95,000.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2020/42/note",
    "retrieved_at": "2026-10-28T21:03:40.995972+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."
}