The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

  1. Introductory Text

  2. PART 1 Introduction and interpretation

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 New property

    1. 3.Availability of relief - new building entered in the valuation roll under section 2(1)(b) of the 1975 Act

    2. 4.Relief granted - new building entered in the valuation roll under section 2(1)(b) of the 1975 Act

    3. 5.Availability of relief – new building resulting in an alteration to the valuation roll under section 2(1)(d) of the 1975 Act

    4. 6.Relief granted – new building resulting in an alteration to the valuation roll under section 2(1)(d) of the 1975 Act

    5. 7.Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6

    6. 8.Relief granted –further works to lands and heritages granted relief under regulation 4 or 6

  4. PART 3 Improved property

    1. 9.Availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

    2. 10.Relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

    3. 10A.Relief granted – financial year 2024-2025 – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

    4. 11.Additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months

  5. PART 3A Effect of revaluation on relief granted under regulation 10

    1. 11A.(1) Subject to paragraph (3), paragraph (2) applies where relief...

  6. PART 4 Applications for relief

    1. 12.Applications for relief

  7. PART 5 Revocation, saving and transitional provision

    1. 13.Revocation and saving

    2. 14.Transitional provision

    3. 15.(1) Regulation 4(2)(b) does not apply in respect of a...

  8. Part 6 Parks

    1. 16.Exclusion of relief in respect of parks

  9. Signature

  10. Explanatory Note