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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Schedule 1 of the Non-Domestic Rating Contributions (Scotland) Regulations 1996 (“the 1996 Regulations”) sets out rules for the calculation of non-domestic rating contributions payable by local authorities in Scotland to the Scottish Ministers. Paragraph 8B of that schedule provides that such non-domestic rating contributions are to be adjusted by taking account of the Tax Incremental Financing Administration Pilot Scheme set out on 5 November 2010.

These Regulations amend the definition of “TIF project” in paragraph 8B of the 1996 Regulations, to refer to the updated Pilot Scheme which is to take effect from 1 April 2024.