Regulation 2 Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017I1

Scotland

(1)

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M1 are amended in accordance with paragraphs (2) to (7).

(2)

In regulation 2 (interpretation - general)—

(a)

for the definition of “the 2019 Regulations” substitute—

““the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 M2,”, and

(b)

in the definition of “the relevant year”, for “2019” substitute “ 2020 ”.

(3)

In regulation 8 (notional liability)—

(a)

in the formula, for “366” substitute “ 365 ”, and

(b)

for the definition of “PF” substitute—

“PF is the poundage figure of—
(a)
F10.516 where the lands and heritages have a rateable value exceeding £95,000,
(b)
F20.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(c)
F30.49 in any other case.”.

(4)

In regulation 9 (transitional limit)—

(a)

in each formula in paragraph (1)—

(i)

for “1.527” substitute “ 1.747 ”,

(ii)

for “366” substitute “ 365 ”, and

F4(b)

for the definition of “PF” substitute—

“PF is the poundage figure of—
(i)
0.516 where the lands and heritages have a rateable value exceeding £95,000,
(ii)
0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(iii)
0.49 in any other case.”

(5)

In regulation 10 (base liability), in the formula in paragraph (1)(a), for “366” substitute “ 365 ”.

(6)

In regulation 11 (changes in rateable value)—

(a)

in the heading, paragraph (1) and paragraph (2), for “2019” substitute “ 2020 ”, and

(b)

in paragraph (1)—

(i)

in the formula, for “366” substitute “ 365 ”, F5and

(ii)

for the definition of “PF” substitute—

“PF is the poundage figure of—
(i)
0.516 where the lands and heritages have a rateable value exceeding £95,000,
(ii)
0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(iii)
0.49 in any other case.”

(7)

In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2019” substitute “ 2020 ”.

Annotations

Textual amendments

F1: Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(i)
F2: Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(ii)
F3: Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(iii)
F4: Reg. 2(4)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(b)
F5: Reg. 2(6)(b)(ii) and preceding word substituted for reg. 2(6)(b)(ii)(iii) (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(c)

Marginal citations

M1: S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and S.S.I. 2019/44.
M2: S.S.I. 2020/39.

Commencement

I1: Reg. 2 in force at 1.4.2020, see reg. 1