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The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023
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- Scottish Statutory Instruments
- 2023 No. 31
- PART 6
- Regulation 17
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Amendment of the new and improved property relief RegulationsS
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17.—(1) Regulation 10 of the new and improved property relief Regulations is amended in accordance with paragraphs (2), (3) and (4).
(2) In paragraph (2), in sub-paragraph (a), for “2017” substitute “2023”,
(3) In paragraph (5)—
(a)for the words from “Where regulation 7” to “in that regulation” substitute “Where 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”,
(b)in sub-paragraph (a)—
(i)for “1 April 2017” substitute “1 April 2023”,
(ii)in the formula—
(aa)for “2.247” substitute “X”, and
(bb)for “365” substitute “366”,
(iii)for the description of BL substitute—
“BL is the base liability of the lands and heritages calculated in accordance with regulation 10 of the of the 2023 Regulations,”,
(iv)for the description of RV substitute—
“RV is the rateable value of the lands and heritages on 1 April 2023,”,
(v)for the description of PF substitute—
“PF is the poundage figure of—
(vi)after the description of PF insert—
“X 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”.
(4) For paragraph (6) substitute—
“(6) In this regulation, “the 2023 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023(1).”.
Textual Amendments
F1Words in reg. 17(3)(b)(v) omitted (1.4.2023) by virtue of The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/63), regs. 1, 2(6)(a)
F2Words in reg. 17(3)(b)(v) inserted (1.4.2023) by The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/63), regs. 1, 2(6)(b)
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(1)
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