The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020

Citation and commencement S

1.  These Regulations may be cited as the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 and come into force on 31 March 2020.

Commencement Information

I1 Reg. 1 in force at 31.3.2020, see reg. 1

Interpretation - general S

2.  In these Regulations—

“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854 M1 ,

“rateable value”, in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 of the Local Government (Scotland) Act 1975 M2 for that date and apportioned to the non-residential use of those subjects, and

(b)

in any other case, the rateable value entered in that roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect, and

“rates” means non-domestic rates levied under section 7B of the Local Government (Scotland) Act 1975 M3 .

Commencement Information

I2 Reg. 2 in force at 31.3.2020, see reg. 1

Marginal Citations

M1 1854 c.91 (17 & 18 Vict,). Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152(2) of the Local Government etc. (Scotland) Act 1994 (c.39).

M2 1975 c.30. Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).

M3 Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c.14) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994.

General 1.6% rates relief S

3.—(1) This regulation grants relief to any person who is liable to pay rates in respect of lands and heritages on any day in the 2020-2021 financial year.

(2) Subject to paragraph (4) the relief granted is that the rates payable in respect of that day are reduced by 1.6% of the daily gross rates payable in respect of the lands and heritages for that day.

(3) In paragraph (2), the “gross rates payable” means the rateable value of the lands and heritages, multiplied by 0.498, plus—

(a) if the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, an additional amount calculated by multiplying that rateable value by 0.013,

(b) if the lands and heritages have a rateable value exceeding £95,000, an additional amount calculated by multiplying that rateable value by 0.026,

and which is then to be divided by 365 to obtain the daily gross rates payable.

(4) Relief granted by this regulation does not apply to the extent that it would reduce the rates payable to an amount less than nil.

Commencement Information

I3 Reg. 3 in force at 31.3.2020, see reg. 1

Relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airport S

4.—(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the 2020-21 financial year where—

(a) the grant of relief complies with [F1 paragraph (4)], and

(b) the lands and heritages are wholly or mainly used on that day for a purpose, or purposes, specified in the classes in schedule 1.

(2) This regulation also grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the 2020-21 financial year where the grant of relief complies with [F2 paragraph (4)] and the lands and heritages are—

(a) used as an airport, prescribed in schedule 2,

(b) situated at such an airport and wholly or mainly used to provide one or more handling services for scheduled passenger flights, or

(c) occupied by the company named Loganair Limited, incorporated with company registration number SC170072.

(3) The relief granted is that the rates payable in respect of that day are reduced to nil.

(4) No relief is granted by this regulation if the rates payable in respect of the lands and heritages on 17 March 2020 were being reduced by virtue of section 24(3) (unoccupied lands and heritages) of the Local Government (Scotland) Act 1966 M4 .

F3 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of [F4 paragraph (1)(b)] as having continued as if it had not been suspended.

(7) In paragraph (2)(b) “handling service” means any of the following activities—

(a) in relation to aircraft—

(i) de-icing,

(ii) re-fuelling,

(iii) moving aircraft,

(iv) waste servicing, and

(b) in relation to aircraft passengers—

(i) allocation of seating,

(ii) handling of baggage,

(iii) supervision of boarding.

Textual Amendments

F1 Words in reg. 4(1) substituted (1.1.2021) by The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 10(a)(i)

F2 Words in reg. 4(2) substituted (1.1.2021) by The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 10(a)(i)

F3 Reg. 4(5) omitted (1.1.2021) by virtue of The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 10(a)(ii)

F4 Words in reg. 4(6) substituted (5.9.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/230), regs. 1, 3(2)

Commencement Information

I4 Reg. 4 in force at 31.3.2020, see reg. 1

Marginal Citations

M4 1966 c.51. Section 24(3) was substituted by section 154 of the Local Government etc. (Scotland) Act 1994 and amended by section 1(2) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).

[F5 Relief for lands and heritages used as a soft play centre, amusement arcade or amusement centre S

4A.— (1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on any day in the 2020-21 financial year (whether before or after this regulation comes into force) where—

(a) the grant of relief complies with [F6 paragraph (4)], and

(b) the lands and heritages are wholly or mainly used on that day as a soft play centre, amusement arcade or amusement centre.

(2) Lands and heritages are not used as an amusement arcade or amusement centre for the purpose of this regulation if any licence allows the operation on them of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007.

(3) The relief granted is that the rates payable in respect of that day are reduced to nil.

(4) No relief is granted by this regulation if the rates payable in respect of the lands and heritages on 17 March 2020 were being reduced by virtue of section 24(3) (unoccupied lands and heritages) of the Local Government (Scotland) Act 1966.

F7 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of paragraph (1)(b) as having continued as if it had not been suspended.]

Textual Amendments

F5 Reg. 4A inserted (5.9.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/230), regs. 1, 2

F6 Words in reg. 4A(1) substituted (1.1.2021) by The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 10(b)(i)

F7 Reg. 4A(5) omitted (1.1.2021) by virtue of The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 10(b)(ii)

Consequential amendments S

5.—(1) In regulation 2 (interpretation) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M5 , at the end of the definition of “relevant lands and heritages” insert “ , but if lands and heritages receive relief under regulation 4 (retail, hospitality, leisure and airport relief) of the Non-Domestic Rates (Special Relief) (Scotland) Regulations 2020 in respect of any day they are not “relevant lands and heritages” for the purposes of these Regulations on that day, ”.

(2) Regulation 2 of the Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 M6 is amended as follows—

(a) in paragraph (3)(b) (amendment of poundage figure for notional liability)—

(i) for “0.524” substitute “ 0.516 ”,

(ii) for “0.511” substitute “ 0.503 ”, and

(iii) for “0.498” substitute “ 0.49 ”,

(b) for paragraph (4)(b) (amendment of poundage figure for transitional liability) substitute—

“(b) for the definition of “PF” substitute—

“PF is the poundage figure of—

(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,

(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

(iii) 0.49 in any other case.””, and

(c) for paragraph (6)(b)(ii) and (iii) (amendment of poundage figure for calculation of changes in rateable value) substitute—

“and

(ii) for the definition of “PF” substitute—

“PF is the poundage figure of—

(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,

(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

(iii) 0.49 in any other case.””.

Commencement Information

I5 Reg. 5 in force at 31.3.2020, see reg. 1

Marginal Citations

M5 S.S.I 2017/85. The definition of “relevant lands and heritages” was substituted by S.S.I. 2018/76.

M6 S.S.I. 2020/42. These Regulations are not yet in force.

BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh