{
  "url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-2.json",
  "legislation": "ssi/2017/85",
  "legislation_title": "The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation – general",
  "text": "In these Regulations—\n“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962 ;\n“the 1966 Act” means the Local Government (Scotland) Act 1966 ;\n“the 1975 Act” means the Local Government (Scotland) Act 1975 ;\n“the 1978 Act” means the Rating (Disabled Persons) Act 1978 ;\n“the 1992 Act” means the Local Government Finance Act 1992 ;\n“the 1997 Act” means the Local Government and Rating Act 1997 ;\n“the 2016 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2016 ;\n“the 2022 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022,\n“new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;\n“old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;\n“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;\n“rateable value”, in relation to lands and heritages and a particular date, means—\n(a)in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and\n(b)in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,\nand includes a rateable value so entered with retrospective effect;\n“rates” means non-domestic rates levied under section 7B of the 1975 Act ;\n“relevant lands and heritages” means any lands and heritages which—\n(a)are used wholly or mainly for a purpose specified as Class 12 in the schedule; or\n(b)(i)are used wholly or mainly for a purpose specified as any one of Class 1 to 8, 10 or 11 in the schedule; and\n(ii)have a rateable value no greater than £1,500,000,\nand were so used as at 31st March 2017 or, if unoccupied on that date, were so used when last occupied prior to 31st March 2017 , but if lands and heritages receive relief under regulation 4 (retail, hospitality and leisure relief) or 5 (airport relief) of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 in respect of any day they are not “relevant lands and heritages” for the purposes of these Regulations on that day;\n“the relevant year” means the period of 12 months beginning with 1st April 2022; and\n“the roll” means a valuation roll made up under section 1 of the 1975 Act .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 substituted (1.4.2018) by The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 (S.S.I. 2018/76), regs. 1, 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 inserted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 substituted (1.4.2021) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 (S.S.I. 2021/151), regs. 1, 6(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 2 substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(2)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1962 c.9."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1966 c.51."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1975 c.30."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1978 c.40."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1992 c.14."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "1997 c.29."
    },
    {
      "type": "M",
      "label": "M7",
      "text": "S.S.I. 2016/114."
    },
    {
      "type": "M",
      "label": "M8",
      "text": "Section 7B was inserted by section 100(2) of the Local Government Finance Act 1992 (c.14) and was amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39)."
    },
    {
      "type": "M",
      "label": "M9",
      "text": "Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/85/regulation/2",
    "retrieved_at": "2026-10-28T21:19:32.510734+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."
}