Regulation 2 Interpretation – generalI1

In these Regulations—

• “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962^f1,

• “the 1966 Act” means the Local Government (Scotland) Act 1966^f2,

• “the 1975 Act” means the Local Government (Scotland) Act 1975^f3,

• “the 1997 Act” means the Local Government and Rating Act 1997^f4,

• “the 2022 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022^f5,

• “the 2023 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023^f6,

• “the 2024 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024^f7,

• “electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000^f8,

• “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,

• “New and Improved Property Relief Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022^f9,

• “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 given in section 99(1) of the Local Government Finance Act 1992^f10,

• “rateable value”, in relation to lands and heritages at a particular date, means—

  1. (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,

  2. (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^f11,

• “the relevant year” means the period of 12 months beginning with 1 April 2024,

• “revaluation” means the calculation of the rateable value of lands and heritages in connection with the making up of a valuation roll under section 1(1) of the 1975 Act,

• “the roll” means a valuation roll made up under section 1(1) of the 1975 Act.