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The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
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- Scottish Statutory Instruments
- 2021 No. 65
- PART 3
- Regulation 9
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Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
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9.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(1) are amended as follows.
(2) In regulation 2 (interpretation – general)—
(a)for the definition of “the 2020 Regulations” substitute—
““the 2021 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021(2),”, and
(b)in the definition of “the relevant year”, for “2020” substitute “2021”.
(3) In regulation 9 (transitional limit), in each formula in paragraph (1), for “1.747” substitute “1.965”.
(4) In regulation 11 (changes in rateable value) in the heading, paragraph (1) and paragraph (2), for “2020” substitute “2021”.
(5) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2020” substitute “2021”.
(1)
S.S.I. 2017/85, which was amended by S.S.I 2018/76, S.S.I. 2019/44, S.S.I. 2020/42, S.S.I. 2020/101, S.S.I. 2020/230 and S.S.I. 2020/391.
(2)
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