Regulation 15 Applications for reliefI1
Scotland
An application for relief under regulation 14 F1(or where accommodation is self-catering holiday accommodation, regulation 9) must be signed by the ratepayer, or a person authorised to sign on behalf of the ratepayer.
An application under paragraph (1) must be made to the rating authority in whose valuation roll the entry for the lands and heritages appears by—
addressing it to the authority, and
delivering it to that authority’s office or sending it to that authority by electronic communication.
For the purposes of this regulation—
“person authorised to sign on behalf of the ratepayer” means—
where the ratepayer is a partnership, a partner of that partnership or any other person authorised by it,
where the ratepayer is a trust, a trustee of that trust or any other person authorised by it,
where the ratepayer is a body corporate, a director of that body, and
“sign” or “signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000f1.
Annotations
Textual amendments
- F1
Words in reg. 15(1) inserted (31.3.2026) by virtue of The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/135), regs. 1, 4(4)
Commencement
Footnotes
- f1
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2000 c. 7. Section 7(2) was amended by S.I. 2016/696.