{
  "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-amendment-regulations-2013/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-amendment-regulations-2013/note.json",
  "legislation": "ssi/2013/37",
  "legislation_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-amendment-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 (“the principal Regulations”) as regards premises that, under those Regulations, attract a reduced non-domestic rate liability.\nCertain unoccupied properties, under the principal Regulations, attract a liability to pay 50% of the non-domestic rates that would be payable were they fully occupied. Regulation 4 provides that, instead, the liability is 90% of those rates. It also provides for a further class of property that, by virtue of regulation 6, is deemed to be unoccupied. For that property, the Local Government (Scotland) Act 1966 (“the 1966 Act”) provides that the rate payable will be 50% of the rate that would be payable were the property not deemed unoccupied.\nRegulation 5 makes provision for a 90% rate to apply where there is a reduced liability, as a result of premises being partly unoccupied for a short period of time.\nRegulation 6 adds a new relief for property that has been unoccupied for at least a year before becoming occupied in the circumstances described. Such property is deemed to be unoccupied, notwithstanding the actual occupation, for a period of up to one year. Regulation 3 inserts related definitions into regulation 1 of the principal Regulations.\nParagraph (2) of regulation 4 of the principal Regulations (as inserted by regulation 6) prevents the new relief being granted if to do so would breach state aids limits, and paragraph (3) provides that any relief granted will cease to be available after 31st March 2016.\nRegulation 7 adds a new exemption from rates for new build property that is first entered in the valuation roll in the 2013/14 to 2015/16 financial years. If unoccupied, an application can be made to exempt such property from the class of property prescribed for the purposes of section 24(3) of the 1966 Act (which pays a 90% rate after three months of non-occupation), meaning that no rates will be payable in respect of the exempted property. Such an exemption can be claimed for up to 15 months, in total, during the 2013/14 to 2017/18 financial years.\nA further application for the exemption can be made in those years if a property is occupied for a period, but becomes unoccupied. After the 15 month period has been exhausted, an unoccupied property would fall into the class prescribed by regulation 2 of the principal Regulations (as substituted by regulation 4 of these Regulations) and after three months liability to pay rates would apply. Exemption cannot be granted if to do so would breach state aids limits. Where there would be such a breach, the property is treated as relevant lands and heritages for the purposes of the principal Regulations, with the liabilities to pay rates that they provide.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2013/37/note",
    "retrieved_at": "2026-10-28T21:41:09.055392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}