Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 S

2.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M1 are amended in accordance with paragraphs (2) to (7).

(2) In regulation 2 (interpretation - general)—

(a) for the definition of “the 2019 Regulations” substitute—

““the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 M2 ,”, and

(b) in the definition of “the relevant year”, for “2019” substitute “ 2020 ”.

(3) In regulation 8 (notional liability)—

(a) in the formula, for “366” substitute “ 365 ”, and

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

“PF is the poundage figure of—

(a) [F1 0.516] where the lands and heritages have a rateable value exceeding £95,000,

(b) [F2 0.503] where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or

(c) [F3 0.49] in any other case.”.

(4) In regulation 9 (transitional limit)—

(a) in each formula in paragraph (1)—

(i) for “1.527” substitute “ 1.747 ”,

(ii) for “366” substitute “ 365 ”, and

[F4 (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.”]

(5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for “366” substitute “ 365 ”.

(6) In regulation 11 (changes in rateable value)—

(a) in the heading, paragraph (1) and paragraph (2), for “2019” substitute “ 2020 ”, and

(b) in paragraph (1)—

(i) in the formula, for “366” substitute “ 365 ”, [F5 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.”]

(7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2019” substitute “ 2020 ”.

Textual Amendments

F1 Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(i)

F2 Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(ii)

F3 Word in reg. 2(3)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(a)(iii)

F4 Reg. 2(4)(b) substituted (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(b)

F5 Reg. 2(6)(b)(ii) and preceding word substituted for reg. 2(6)(b)(ii)(iii) (31.3.2020) by The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (S.S.I. 2020/101), regs. 1, 5(2)(c)

Commencement Information

I1 Reg. 2 in force at 1.4.2020, see reg. 1

Marginal Citations

M1 S.S.I. 2017/85, which was amended by S.S.I. 2018/76 and S.S.I. 2019/44.

M2 S.S.I. 2020/39.