The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

Changes over time for: Section 10

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Relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 monthsS

This section has no associated Policy Notes

10.—(1) [F1In relation to the financial year 2023-2024, the] relief granted is that the amount of non-domestic rates payable is to be reduced as set out in paragraph (4) or, as the case may be, paragraph (5).

(2) The amount of relief granted depends on—

(a)whether regulation 7 of the [F22023] Regulations applies (transitional relief in the amount of rates payable),

(b)the total amount of any relevant increases made in respect of the lands and heritages taking effect on a day within the previous 12 months (“the reference amount”).

(3) No relief is granted unless an application is made in accordance with regulation 12.

(4) Where regulation 7 of the [F32023] Regulations does not apply to the lands and heritages—

(a)the amount of non-domestic rates payable is to be calculated on the rateable value minus the reference amount, but

(b)if the rateable value minus the reference amount is a negative figure, then no relief is granted (and the amount of non-domestic rates payable is to be calculated on the rateable value).

(5) [F4Where regulation 7 of the 2023 Regulations applies, the amount of non-domestic rates payable is the transitional limit calculated in accordance with regulation 9 of those Regulations], and for these purposes the transitional limit is to be calculated—

(a)in respect of lands and heritages for which the rateable value exceeds the sum of the rateable value on [F51 April 2023] and the reference amount, in accordance with the formula—F6 F7

where—

ARV is the adjusted rateable value, found by subtracting the reference amount from the rateable value of the lands and heritages,
[F8BL is the base liability of the lands and heritages calculated in accordance with regulation 10 of the of the 2023 Regulations,]
[F9RV is the rateable value of the lands and heritages on 1 April 2023,]
[F10PF is the poundage figure of—
(i)
0.524 where the lands and heritages have a rateable value exceeding £100, 000,
(ii)
0.511 where the lands and heritages have a rateable value exceeding £51,000 but not exceeding £100,000, or
(iii)
0.498 in any other case, and]
[F11X is—
(i)
1.125 where at revaluation on 1 April 2023 the lands and heritages have a rateable value of £20,000 or less,
(ii)
1.250 where at revaluation on 1 April 2023 the lands and heritages have a rateable value between £20,001 and £100,000, and
(iii)
1.375 where at revaluation on 1 April 2023 the lands and heritages have a rateable value of more than £100, 000, or]