PART 2 New property

Relief granted - new building entered in the roll under section 2(1)(b) of the 1975 Act

4.—(1) The relief granted is that the amount of rates payable is to be reduced by 100%.

(2) No relief is granted if, immediately prior to the entry referred to in regulation 3(1)(a) the lands and heritages were a dwelling as defined by section 72(2) of the Local Government Finance Act 1992 (dwellings chargeable to council tax).

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