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

Consequential amendments S

5.—(1) In regulation 2 (interpretation) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M1 , 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 M2 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

I1 Reg. 5 in force at 31.3.2020, see reg. 1

Marginal Citations

M1 S.S.I 2017/85. The definition of “relevant lands and heritages” was substituted by S.S.I. 2018/76.

M2 S.S.I. 2020/42. These Regulations are not yet in force.