PART 2Levying Regulations

Amount payable as rates – lands and heritages with rateable value of £18,000 or less3.

(1)

Subject to paragraph (5), this regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year where they have—

(a)

a rateable value of £18,000 or less, and

(b)

a cumulative rateable value not exceeding £35,000.

(2)

The relevant year for the purposes of this regulation is the financial year 2021-2022.

(3)

Subject to paragraph (4), where the cumulative rateable value of lands and heritages falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable is to be reduced by the percentage specified in the corresponding entry in column 2 (percentage of rate relief).

Cumulative rateable value range

Percentage of rate relief

£15,000 or less

100%

£15,001 to £18,000

25%

£18,001 to £35,000

25% on each individual property with a rateable value of £18,000 or less

(4)

The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—

(a)

reduction by virtue of one or more of the following enactments—

(i)

section 4(2) of the 1962 Act11,

(ii)

section 4(5)(c) of the 1962 Act12,

(iii)

section 24A of the 1966 Act13,

(iv)

section 4 or 5 of the Rating (Disabled Persons) Act 197814,

(v)

paragraph 3(1) of schedule 2 of the 1997 Act15, or

(b)

determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195616,

but only to the extent that the amount of such rate relief is reduced to nil.

(5)

No rate relief is granted in consequence of paragraph (1)—

(a)

if the rates payable in respect of the lands and heritages are being reduced by virtue of section 24(3) (unoccupied lands and heritages) of the 1966 Act17, or

(b)

in respect of lands and heritages used for payday lending.