The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 No. 49

PART 2 S New property

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

7.  Regulation 8 grants relief to a person who is liable to pay non-domestic rates in respect of lands and heritages on a day in the relevant year if—

(a) the person has been awarded relief under regulation 4 or 6,

(b) the entry in the valuation roll for the lands and heritages is altered in pursuance of section 2(1)(d) of the 1975 Act,

(c) that alteration takes effect on a day on or after 1 April 2019,

(d) there is a relevant increase in rateable value within the meaning of section 2A(5) of the 1975 Act(1) on the day the alteration takes effect.

Commencement Information

I1 Reg. 7 in force at 1.4.2022, see reg. 1

(1)

Section 2A was inserted by section 3 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). The definition of “relevant increase” in section 2A(5) of the Local Government (Scotland) Act 1975 was amended by S.S.I. 2022/126.