PART 4General

Applications for relief17.

(1)

An application for relief must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and—

(a)

“person authorised to sign on behalf of the ratepayer “means, where the ratepayer is—

(i)

a partnership, a partner of that partnership;

(ii)

a trust, a trustee of that trust;

(iii)

a body corporate, a director of that body; and

(b)

“sign” or ”signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 200022.

(2)

An application under paragraph (1) must be made to the local authority by—

(a)

addressing it to the authority; and

(b)

delivering it or sending it to the authority’s office by post or electronic communication.

Amendment of the Non-Domestic Rates (Levying) (Scotland) Regulations 201718.

After paragraph (3) of regulation 4 (amount payable as rates – lands and heritages with rateable value more than £51,000) of the 2017 Regulations, insert—

“(4)

No additional amount is payable under paragraph (3) for a day on which relief under regulation 7 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 has effect in respect of the lands and heritages in question.”.