# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023, Regulation 11: Charitable and other reductions

Extent: S

(1) This regulation has effect for determining the amount payable as rates in respect of land and heritages on a day in the relevant year where—
(a) that amount falls to be reduced by virtue of one or more of the following enactments—
(i) section 4(2) of the 1962 Act,
(ii) section 24(3) of the 1966 Act,
(iii) section 4 or 5 of the 1978 Act,
(iv) paragraph 3 of schedule 2 of the 1997 Act,
(v) regulation 3 ( amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)) of the 2023 Regulations,
(vi) regulation 4(1) (relief granted - new building entered in the valuation roll under section 2(1)(b) of the 1975 Act), 6(1) (relief granted – new building resulting in an alteration to the valuation roll under section 2(1)(d) of the 1975 Act) or 11(1) ( additional relief granted - lands and heritages in respect of which a relevant increase has been made within the previous 12 months) of the new and improved property relief Regulations,
(b) regulation 7 has effect as regards those lands and heritages on that day, and
(c) regulation 12 does not have effect as regards those lands and heritages on that day.
(2) The amount payable is to be determined by applying the enactment referred to in paragraph (1)(a) by which the amount in question is reduced to the amount determined under regulation 7, in the same manner as that enactment would be applied to the full amount payable as rates in a case where the only relief applicable was the relief under that enactment.

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Source: https://www.legislation.gov.uk/ssi/2023/31/regulation/11 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.