# The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017

S.S.I. 2017/43 · made 21 February 2017

These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994.

Made under: Local Government (Scotland) Act 1966 (Section 24, Section 24B)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-amendment-regulations-2017/pdf/ssi_20170043_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-amendment-regulations-2017/pdf/ssipn_20170043_en.pdf

## Introductory text

Rating And Valuation
Made 21st February 2017
Laid before the Scottish Parliament 23rd February 2017
Coming into force 1st April 2017
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 24(2) and (3) and 24B(3) of the Local Government (Scotland) Act 1966 and all other powers enabling them to do so.

## 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017 and come into force on 1st April 2017.

## 2 Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994

(1) The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 are amended as follows.
(2) In regulation 4(3) (lands and heritages to be treated as unoccupied), for “2017” substitute “2018”.
(3) In the schedule (conditions for the purposes of regulations 2 and 3), in Part 1A—
(a) in paragraph (a), for “2017” substitute “2018”; and
(b) in paragraph (f), for “2018/19” substitute “2019/20”.

## Signature

DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
21st February 2017

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994.
Regulation 2 makes provision to extend the “Fresh Start” and “New Start” rates relief schemes. The “Fresh Start” scheme is extended until 31st March 2018, while the “New Start” scheme is extended until 31st March 2020 (provided the relevant new entry in the valuation roll is made no later than 31st March 2018).

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Source: https://www.legislation.gov.uk/ssi/2017/43 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-amendment-regulations-2017
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.