Chwilio Deddfwriaeth

Chwiliad Uwch

The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6

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7.  Regulation 8 grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year if—

(a)the person has been awarded relief under regulation 4 or 6,

(b)the entry in the roll for the lands and heritages is altered in pursuance of section 2(1)(d) (alteration due to a material change in circumstances) of the 1975 Act,

(c)that alteration takes effect on a day on or after 1 April 2019,

(d)there is an increase in rateable value on the day that alteration takes effect which is caused (in whole or in part) by—

(i)the refurbishment or expansion of one or more buildings or parts of a building which form part of the lands and heritages, or

(ii)the erection or construction of one or more buildings or parts of a building which form part of the lands and heritages, and

(e)that increase in the rateable value is not caused (in whole or in part) by—

(i)the combination, division or reorganisation of lands and heritages which were shown, in whole or in part, in different entries in the roll for the day immediately prior to the day the alteration to the roll takes effect, or

(ii)a change in the way the lands and heritages are being used.

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Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

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