- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
1. These Regulations may be cited as the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024 and come into force on 1 April 2024.
2. In these Regulations—
“island” means a naturally formed area of land in Scotland which is—
surrounded on all sides by the sea (ignoring artificial structures such as bridges), and
above water at high tide,
“lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 1854(1),
“rates” means non-domestic rates levied under section 7B (provisions as to setting of non-domestic rates) of the Local Government (Scotland) Act 1975(2).
3.—(1) An application for relief under these Regulations must—
(a)be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and
(b)be made to the rating authority in whose roll the entry for the lands and heritages appears by—
(i)addressing it to the authority, and
(ii)delivering it or sending it to the authority’s office by post or electronic communication.
(2) For the purposes of paragraph (1)—
“electronic communication” has the meaning given to it by section 15(1) (general interpretation) of the Electronic Communications Act 2000 (“the 2000 Act”)(3),
“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
a partnership, a partner of that partnership,
a trust, a trustee of that trust,
a body corporate, a director of that body,
“sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) (electronic signatures and related certificates) of the 2000 Act(4).
4.—(1) This regulation grants relief to a person liable to pay rates in respect of lands and heritages on a day in the 2024-2025 financial year where—
(a)the lands and heritages are situated—
(i)on an island, or
(ii)in one of the following—
(aa)that part of the area known as Cape Wrath which is enclosed by the boundary described in Part 1 of schedule 1
(bb)that part of the area known as Knoydart which is enclosed by the boundary described in Part 2 of schedule 1,
(cc)that part of the area known as Scoraig which is enclosed by the boundary described in Part 3 of schedule 1,
(b)the lands and heritages are wholly or mainly used on that day for a purpose specified in the classes in schedule 2, and
(c)an application for relief is made in accordance with regulation 3.
(2) Subject to paragraph (3), the relief granted is that the rates payable in respect of that day are reduced to nil.
(3) The maximum amount by which the liability of any person to pay rates may be reduced under this regulation is £110,000.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
20th February 2024
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys