The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 No. 31

1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation and commencement

   2. 2. Interpretation – general

   3. 3. Interpretation – mergers

   4. 4. Interpretation - splits

   5. 5. Interpretation – reorganisations

3. PART 2 Lands and heritages in the roll on 1 April 2023

   1. 6. Application of Parts 2 and 4

   2. 7. Amount payable as rates

   3. 8. Notional liability

   4. 9. Transitional limit

   5. 10. Base liability

4. PART 3 Reductions, remissions and exemptions

   1. 11. Charitable and other reductions

   2. 12. Partially unoccupied lands and heritages

   3. 13. Exemptions and discretionary reductions and remissions

5. PART 4 Cases involving small business bonus scheme relief or rural property relief as at 31 March 2023

   1. 14. Cap for properties with small business bonus scheme relief or rural property relief

6. PART 5 Parks

   1. 15. Relief for parks or parts of parks previously exempt from rating and becoming rateable on 1 April 2023

7. PART 6 General

   1. 16. Applications for relief

   2. 17. Amendment of the new and improved property relief Regulations

8. Signature

9. Explanatory Note