# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 2: Interpretation – general

Extent: S

In these Regulations—
“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962 ;
“the 1966 Act” means the Local Government (Scotland) Act 1966 ;
“the 1975 Act” means the Local Government (Scotland) Act 1975 ;
“the 1978 Act” means the Rating (Disabled Persons) Act 1978 ;
“the 1992 Act” means the Local Government Finance Act 1992 ;
“the 1997 Act” means the Local Government and Rating Act 1997 ;
“the 2016 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2016 ;
“the 2022 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022,
“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;
“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;
“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;
“rateable value”, in relation to lands and heritages and a particular date, means—
(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
(b)in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,
and includes a rateable value so entered with retrospective effect;
“rates” means non-domestic rates levied under section 7B of the 1975 Act ;
“relevant lands and heritages” means any lands and heritages which—
(a)are used wholly or mainly for a purpose specified as Class 12 in the schedule; or
(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
(ii)have a rateable value no greater than £1,500,000,
and 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;
“the relevant year” means the period of 12 months beginning with 1st April 2022; and
“the roll” means a valuation roll made up under section 1 of the 1975 Act .

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Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.