2024 No. 4
The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.
PART 1General
Citation and commencement1
These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 and come into force on 1 April 2024.
PART 2Levying Regulations
Interpretation of Part 22
In this Part—
“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 19622,
“the 1966 Act” means the Local Government (Scotland) Act 19663,
“the 1975 Act” means the Local Government (Scotland) Act 19754,
“the 1997 Act” means the Local Government and Rating Act 19975,
“the 2022 Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 20226,
“the 2024 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20247,
“advertisement” means a sign, placard, board or device, whether illuminated or not, used for the purpose of advertisement,
“betting” means making or accepting a bet on—
- a
the outcome of a race, competition or other event or process,
- b
the likelihood of anything occurring or not occurring, or
- c
whether anything is true or not,
- a
“betting intermediary” means a person who provides a service designed to facilitate the making or acceptance of bets between others,
“cumulative rateable value” means the total rateable value of all lands and heritages in respect of which an individual ratepayer is liable to pay rates,
“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 18548,
“parking place” means a place where vehicles may wait,
“part residential subjects” has the meaning prescribed by and under section 99(1) of the Local Government Finance Act 19929,
“payday lending” means, in the course of a business involving lending, the making of, or advertising the availability of, loan agreements in relation to which the credit provided is to be repaid or substantially repaid over a period that does not exceed 12 months and being loan agreements with an annual percentage rate of interest equal to or exceeding 100%,
“rateable value”, in relation to lands and heritages and a particular date, means—
- a
in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects, and
- b
in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,
and includes a rateable value so entered with retrospective effect,
- a
“rates” means non-domestic rates levied under section 7B of the 1975 Act10,
“the reference amount” has the same meaning as in regulation 10(2)(b) of the 2022 Regulations,
“revaluation” means the calculation of the rateable value of lands and heritages in connection with the making up of a valuation roll under section 1(1) of the 1975 Act, and
“the roll” means a valuation roll made up under section 1(1) of the 1975 Act.
Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)3
1
Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—
a
they comprise a single entry in the roll,
b
they have a rateable value of less than £20,000, and
c
the ratepayer who is liable to pay rates in respect of them is liable in respect of only one entry in the roll.
2
The relevant year for the purposes of this regulation is the financial year 2024-2025.
3
Subject to paragraph (4), where the rateable value of the lands and heritages falls within one of the ranges specified in Column 1 of the table below, the amount of rates payable is to be reduced by the percentage specified in, or calculated in accordance with, the corresponding entry in Column 2.
Column 1 Rateable value range (single entry in the roll) | Column 2 Percentage of rate relief |
---|---|
£12,000 or less | 100% |
£12,001 to £15,000 | Relief percentage = |
£15,001 to £19,999 | Relief percentage = |
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 of 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,
vi
regulation 5, 5A or 5B of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 201616, or
b
determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195617,
but only to the extent that the amount of such rate relief is reduced to nil.
5
This regulation does not apply to lands and heritages which are—
a
unoccupied, or
b
used wholly or mainly for—
i
the accommodation of one or more advertisements,
ii
the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),
iii
the provision of one or more parking places, or
iv
payday lending.
Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)4
1
Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—
a
they comprise multiple entries in the roll,
b
a single ratepayer is liable to pay rates in respect of them, and
c
they have a cumulative rateable value not exceeding £35,000.
2
The relevant year for the purposes of this regulation is the financial year 2024-2025.
3
Subject to paragraph (4), where the cumulative rateable value of the lands and heritages falls within one of the ranges specified in Column 1 of the table below, the amount of rates payable is to be reduced by the percentage specified in, or calculated in accordance with, the corresponding entry in Column 2.
Column 1 Cumulative rateable value range (multiple entries in the roll) | Column 2 Percentage of rate relief |
---|---|
£12,000 or less | 100% |
£12,001 to £35,000 | 25% on each individual property with a rateable value of £15,000 or less For individual properties with rateable value £15,001 to £19, 999 relief percentage = |
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 Act,
ii
section 4(5)(c) of the 1962 Act,
iii
section 24A of the 1966 Act,
iv
section 4 or 5 of the Rating (Disabled Persons) Act 1978,
v
paragraph 3(1) of schedule 2 of the 1997 Act,
vi
regulation 5, 5A or 5B of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016, or
b
determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195618,
but only to the extent that the amount of such rate relief is reduced to nil.
5
This regulation does not apply to lands and heritages which are—
a
unoccupied, or
b
used wholly or mainly for—
i
the accommodation of one or more advertisements,
ii
the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),
iii
the provision of one or more parking places, or
iv
payday lending.
Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,0005
1
This regulation applies to lands and heritages on any day in the relevant year where they have a rateable value exceeding £51,000, but not exceeding £100,000.
2
The relevant year for the purposes of this regulation is the financial year 2024-2025.
3
Subject to paragraph (5), the ratepayer liable to pay rates in respect of the lands and heritages must pay, for each day in respect of which this regulation applies, an additional amount calculated in accordance with paragraph (4).
4
The additional amount is to be calculated in accordance with the formula—
Where—
AARP is the additional amount of rates payable,
RV is the rateable value of the lands and heritages on that day,
S is the additional factor of 0.047, and
D is the number of days in the relevant year.
5
No additional amount is payable under this regulation for—
a
any day on which relief under regulation 7 (amount payable as rates) of the 2024 Regulations has effect in respect of the lands and heritages in question, or
b
any day on which—
i
regulation 10 (relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) or 10A (relief granted -financial year 2024-25 – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) of the 2022 Regulations19 grants relief in respect of the lands and heritages in question, and
ii
the rateable value of those lands and heritages, minus the reference amount, does not exceed £51,000.
6
This regulation does not prejudice the operation of any other enactment that provides for relief from non-domestic rates.
Amount payable as rates – lands and heritages with rateable value exceeding £100,0006
1
This regulation applies to lands and heritages on any day in the relevant year where they have a rateable value exceeding £100,000.
2
The relevant year for the purposes of this regulation is the financial year 2024-2025.
3
Subject to paragraphs (5) and (6), the ratepayer liable to pay rates in respect of the lands and heritages must pay, for each day in respect of which this regulation applies, an additional amount calculated in accordance with paragraph (4).
4
The additional amount is to be calculated in accordance with the formula—
Where—
AARP is the additional amount of rates payable,
RV is the rateable value of the lands and heritages on that day,
S is the additional factor of 0.061, and
D is the number of days in the relevant year.
5
No additional amount is payable under this regulation for—
a
any day on which relief under regulation 7 of the 2024 Regulations has effect in respect of the lands and heritages in question, or
b
any day on which—
i
regulation 10 (relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) or 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) of the 2022 Regulations grants relief in respect of the lands and heritages in question, and
ii
the rateable value of those lands and heritages, minus the reference amount, does not exceed £51,000.
6
If the rateable value minus the reference amount does not exceed £100,000, but exceeds £51,000, the additional amount payable under this regulation is to be calculated using the formula in paragraph (4) but with an additional factor “S” of 0.047 instead of 0.061.
7
This regulation does not prejudice the operation of any other enactment that provides for relief from non-domestic rates.
Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100,000 or less7
1
Subject to paragraph (4), no rates are payable in respect of lands and heritages on any day in the relevant year where the conditions set out in paragraph (3) are met.
2
The relevant year for the purposes of this regulation is the financial year 2024-2025.
3
The conditions referred to in paragraph (1) are—
a
the lands and heritages have a rateable value of £100,000 or less,
b
the lands and heritages were unoccupied but became re-occupied on a date on or after 1 April 2023,
c
the lands and heritages were continuously unoccupied for a period of six months or more immediately prior to becoming re-occupied,
d
no more than 12 months have elapsed since the date on which the lands and heritages became re-occupied, and
e
an application for relief has been made in accordance with paragraph (5), unless relief was granted under regulation 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 202320.
4
No rate relief is granted in consequence of paragraph (1) in respect of lands and heritages which are—
a
unoccupied, or
b
used wholly or mainly for payday lending.
5
An application for relief under this regulation must—
a
be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer,
b
specify the date on or after 1 April 2023 on which the lands and heritages became reoccupied, and
c
be made to the rating authority in whose valuation roll the entry for the lands and heritages appears by—
i
addressing it to that authority, and
ii
delivering it to that authority’s office or sending it to that authority by electronic communication.
6
For the purposes of paragraph (5)—
“electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 21(“the 2000 Act”),
“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
- a
a partnership, a partner of that partnership or any other person authorised by it,
- b
a trust, a trustee of that trust or any other person authorised by it,
- c
a body corporate, a director of that body or any other person authorised by it, and
- a
“sign or signed”, in relation to an application made by electronic communication, means an electronic signature as defined in section 7(2)22 of the 2000 Act.
Exemptions and discretionary reductions and remissions8
Nothing in this Part of these Regulations—
a
requires rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day,
b
c
prejudices the power of a local authority to give notice to a ratepayer under section 20 of the Non-Domestic Rates (Scotland) Act 202025.
Revocation and saving9
1
Subject to paragraph (2), regulations 2 to 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 202326 are revoked.
2
Nothing in paragraph (1) affects the continuing operation of regulations 2 to 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 as regards the financial year 2023-2024.
PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 201610
1
The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 201627 are amended in accordance with paragraphs (2) to (5).
2
After regulation 3 (lands and heritages in enterprise areas) insert—
Lands and heritages in enterprise areas – financial year 2024-20253A
Regulation 5A(1) applies in the period beginning with 1 April 2024 and ending with 31 March 2025 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that period where that person occupies lands and heritages in—
a
the General Manufacturing and Growth Sectors Enterprise Area,
b
the Life Sciences Enterprise Area,
c
the Low Carbon/Renewables East Enterprise Area, or
d
the Low Carbon/Renewables North Enterprise Area,
for the sole or main purpose of carrying on an activity listed in that Part of the schedule relating to that Enterprise Area or, in the case of the General Manufacturing and Growth Sectors Enterprise Area, to a site within that Enterprise Area.
Lands and heritages in enterprise areas – financial year 2025-20263B
Regulation 5B(1) applies in the period beginning with 1 April 2025 and ending with 31 March 2026 in the circumstances set out in regulation 4 to a person who is liable to pay rates on a day in that period where that person occupies lands and heritages in—
a
the General Manufacturing and Growth Sectors Enterprise Area,
b
the Life Sciences Enterprise Area,
c
the Low Carbon/Renewables East Enterprise Area, or
d
the Low Carbon/Renewables North Enterprise Area,
for the sole or main purpose of carrying on an activity listed in that Part of the schedule relating to that Enterprise Area or, in the case of the General Manufacturing and Growth Sectors Enterprise Area, to a site within that Enterprise Area.
3
In regulation 4 (availability of relief)—
a
for “regulation 3” where it first occurs, substitute “regulations 3, 3A and 3B”
,
b
for “regulation 3” where it occurs in paragraph (a)(ii), substitute “regulation 3, 3A or 3B”
.
4
In regulation 5 (relief granted)—
a
for the heading substitute “Relief granted in relation to the financial years beginning with 1 April 2016 and ending with 31 March 2024”
,
b
in paragraph (1) for “Where” substitute “In relation to any day in the financial years beginning with 1 April 2016 and ending with 31 March 2024, where”
.
5
After regulation 5 insert—
Relief granted -financial year 2024-20255A
1
In relation to the financial year 2024-2025, where the rateable value of lands and heritages falls within one of the ranges specified in the column headed “Rateable value” in the table below, the amount of rates payable is to be reduced by the percentage specified in the corresponding entry in the column headed “Percentage of rates relief”.
Rateable value
Percentage of rates relief
£120, 000 or less
66.7%
More than £120,000 but not exceeding £240,000
33.3%
More than £240,000 but not exceeding £480,000
16.7%
More than £480,000 but not exceeding £1,200,000
6.7%
More than £1,200,000 but not exceeding £2,400,000
3.3%
More than £2,400,000
1.7%
2
the amount of relief calculated under paragraph (1) is to be applied before the calculation of any other relief.
Relief granted – financial year 2025-20265B
1
In relation to the financial year 2025-2026, where the rateable value of lands and heritages falls within one of the ranges specified in the column headed “Rateable value” in the table below, the amount of rates payable is to be reduced by the percentage specified in the corresponding entry in the column headed “Percentage of rates relief.”
Rateable value
Percentage of rates relief
£120, 000 or less
33.3%
More than £120,000 but not exceeding £240,000
16.7%
More than £240,000 but not exceeding £480,000
8.3%
More than £480,000 but not exceeding £1,200,000
3.3%
More than £1,200,000 but not exceeding £2,400,000
1.7%
More than £2,400,000
0.8%
2
The amount of relief calculated under paragraph (1) is to be applied before the calculation of any other relief.
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 201611
1
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 201628 are amended in accordance with paragraph (2).
2
In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites) for “2029” substitute “2031”
.
Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 201712
1
The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 201729 are amended in accordance with paragraphs (2) to (4).
2
In regulation 3 (amount payable as rates – lands and heritages used for the purposes of a district heating network)—
a
for the heading substitute “Amount payable as rates – lands and heritages used for the purposes of a district heating network powered otherwise than by renewable generation”
,
b
in paragraph (3)(a) for “3A,” substitute “3A or 3B,”
.
3
In regulation 3A30 (amount payable as rates-lands and heritages used for the purpose of a district heating network powered by renewable generation), for the heading substitute “Amount payable as rates -lands and heritages used for the purpose of a district heating network powered by renewable generation in the financial years 2021-2022 to 2023-2024”
.
4
After regulation 3A insert—
Amount payable as rates – lands and heritages used for the purpose of a district heating network powered by renewable generation in the financial years 2024-2025 to 2026-20273B
1
This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act in respect of lands and heritages on a day in a particular financial year where—
a
that person uses the lands and heritages wholly or mainly for the purposes of a district heating network,
b
at least 80% of the thermal energy generated by that network in the particular financial year derives from renewable generation, whether sourced from the same lands and heritages or different lands and heritages, and
c
application for relief is made in accordance with regulation 5.
2
The relief granted under paragraph (1) is a reduction of the amount of rates payable by 90%.
3
This regulation applies for any day in the financial years beginning with 1 April 2024 and ending with 31 March 2027.
5
In regulation 4 (relief – further provisions)—
a
in paragraph (1)—
i
in sub-paragraph (a) for “regulation 3(1) or 3A(1)” substitute “regulation 3(1), 3A(1) or 3B(1)”
,
ii
in sub-paragraph (c) after “3A(1)” insert “or 3B(1)”
,
b
in paragraph (2) for sub-paragraph (e) substitute—
e
regulation 3 or 4 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 202431
(This note is not part of the Regulations)