2022 No. 126
The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022
Made
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 2A(7)(b) of the Local Government (Scotland) Act 19751 and all other powers enabling them to do so.
In accordance with section 2A(8) of that Act the Scottish Ministers have consulted such persons as they consider appropriate.
In accordance with section 2A(10)(b) of that Act a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement1
These Regulations may be cited as the Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 and come into force on 1 April 2022.
Modification of section 2A of the Local Government (Scotland) Act 19752
1
Section 2A (mark in valuation roll for new or improved properties) of the Local Government (Scotland) Act 1975 is modified as follows.
2
In subsection (5)—
a
in paragraph (a)—
i
omit “and” in the last place it occurs,
ii
the words from “by the erection” to “heritages,” become sub-paragraph (i),
iii
after sub-paragraph (i) insert—
ii
by the installation of solar cells or solar panels, as specified in paragraph (n) of table 1 of the schedule of the 2000 Regulations, to the extent that the solar cells or solar panels fall within class 1 or class 2 in the schedule of the 2000 Regulations,
iii
by the installation of plant and machinery, to the extent that the plant and machinery falls within class 4 in the schedule of the 2000 Regulations, and
b
in paragraph (b), omit sub-paragraph (ii) and the “or” which immediately precedes it.
3
After subsection (11) insert—
12
In subsection (5)(a), “the 2000 Regulations” means the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 20002.
(This note is not part of the Regulations)