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The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020
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Changes over time for: SCHEDULE 1
Version Superseded: 27/05/2020
Alternative versions:
- 31/03/2020- Amendment
- 31/03/2020
Point in time - 27/05/2020- Amendment
Status:
Point in time view as at 31/03/2020.
Changes to legislation:
There are currently no known outstanding effects for the The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020, SCHEDULE 1.
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Regulation 4(1)
SCHEDULE 1SSpecified Purposes
This schedule has no associated Policy Notes
Class 1 Bed and breakfast accommodationS
Use as bed and breakfast accommodation.
Commencement Information
I1Sch. 1 Class 1 in force at 31.3.2020, see reg. 1
Class 2 Camping siteS
Use as a camping site.
Commencement Information
I2Sch. 1 Class 2 in force at 31.3.2020, see reg. 1
Class 3 CaravanS
Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960 M1).
Commencement Information
I3Sch. 1 Class 3 in force at 31.3.2020, see reg. 1
Marginal Citations
Class 4 Caravan siteS
Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).
Commencement Information
I4Sch. 1 Class 4 in force at 31.3.2020, see reg. 1
Class 5 Chalet, holiday hut and bothyS
Use as a chalet, holiday hut or bothy.
Commencement Information
I5Sch. 1 Class 5 in force at 31.3.2020, see reg. 1
Class 6 Guest house, hotel and hostelS
Use as a guest house, hotel or hostel, where no significant element of care is provided.
Commencement Information
I6Sch. 1 Class 6 in force at 31.3.2020, see reg. 1
Class 7 Public houseS
Use as a public house or nightclub where the following conditions are satisfied—
(a)a premises licence authorising the sale of alcohol for consumption both on and off the premises, has been issued by a licensing board under section 26 of the Licensing (Scotland) Act 2005 M2,
(b)the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence, and
(c)the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.
Commencement Information
I7Sch. 1 Class 7 in force at 31.3.2020, see reg. 1
Marginal Citations
M22005 asp 16. There are amendments to section 26 that are not relevant to these Regulations.
Class 8 RestaurantS
Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.
Commencement Information
I8Sch. 1 Class 8 in force at 31.3.2020, see reg. 1
Class 9 Self-catering holiday accommodationS
Use as self-catering holiday accommodation.
Commencement Information
I9Sch. 1 Class 9 in force at 31.3.2020, see reg. 1
Class 10 Timeshare accommodationS
Use as timeshare accommodation.
Commencement Information
I10Sch. 1 Class 10 in force at 31.3.2020, see reg. 1
Class 11 MarketS
Use as a market place on which goods are exhibited for sale to members of the public.
Commencement Information
I11Sch. 1 Class 11 in force at 31.3.2020, see reg. 1
Class 12 Retail shopS
Use as a shop, being a building or part of a building that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business.
Commencement Information
I12Sch. 1 Class 12 in force at 31.3.2020, see reg. 1
Class 13 LeisureS
Use as an arts gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility.
Commencement Information
I13Sch. 1 Class 13 in force at 31.3.2020, see reg. 1
Class 14 Service providersS
Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods.
Commencement Information
I14Sch. 1 Class 14 in force at 31.3.2020, see reg. 1
Class 15 Letting agency and funeral parlourS
Use as a property letting agency operated by a person who on 21 March 2020 was or had applied to be a registered letting agent (within the meaning of Part 4 of the Housing (Scotland) Act 2014) M3 or as a funeral parlour.
Commencement Information
I15Sch. 1 Class 15 in force at 31.3.2020, see reg. 1
Marginal Citations
Class 16 Travel agencyS
Use as a travel agency or by a tour operator.
Commencement Information
I16Sch. 1 Class 16 in force at 31.3.2020, see reg. 1
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