{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-amendment-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-amendment-regulations-2020/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017",
  "text": "(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 are amended in accordance with paragraphs (2) to (7).\n(2) In regulation 2 (interpretation - general)—\n(a) for the definition of “the 2019 Regulations” substitute—\n““the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 ,”, and\n(b) in the definition of “the relevant year”, for “2019” substitute “ 2020 ”.\n(3) In regulation 8 (notional liability)—\n(a) in the formula, for “366” substitute “ 365 ”, and\n(b) for the definition of “PF” substitute—\n“PF is the poundage figure of—\n(a) 0.516 where the lands and heritages have a rateable value exceeding £95,000,\n(b) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or\n(c) 0.49 in any other case.”.\n(4) In regulation 9 (transitional limit)—\n(a) in each formula in paragraph (1)—\n(i) for “1.527” substitute “ 1.747 ”,\n(ii) for “366” substitute “ 365 ”, and\n(b) for the definition of “PF” substitute—\n“PF is the poundage figure of—\n(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,\n(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or\n(iii) 0.49 in any other case.”\n(5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for “366” substitute “ 365 ”.\n(6) In regulation 11 (changes in rateable value)—\n(a) in the heading, paragraph (1) and paragraph (2), for “2019” substitute “ 2020 ”, and\n(b) in paragraph (1)—\n(i) in the formula, for “366” substitute “ 365 ”, and\n(ii) for the definition of “PF” substitute—\n“PF is the poundage figure of—\n(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,\n(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or\n(iii) 0.49 in any other case.”\n(7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2019” substitute “ 2020 ”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and S.S.I. 2019/44."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.S.I. 2020/39."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.2020, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2020/42/regulation/2",
    "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."
}