# The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020, Regulation 2: Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

Extent: S

(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 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 ,”, 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) 0.516 where the lands and heritages have a rateable value exceeding £95,000,
(b) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(c) 0.49 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
(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 ”, and
(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 ”.

---
Source: https://www.legislation.gov.uk/ssi/2020/42/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-amendment-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.