Search Legislation

The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

PART 3Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016

10.—(1) The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016(1) 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 2024-2025

3A.  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 2025-2026

3B.  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 2024-2025

5A.(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 valuePercentage of rates relief
£120, 000 or less66.7%
More than £120,000 but not exceeding £240,00033.3%
More than £240,000 but not exceeding £480,00016.7%
More than £480,000 but not exceeding £1,200,0006.7%
More than £1,200,000 but not exceeding £2,400,0003.3%
More than £2,400,0001.7%

(2) the amount of relief calculated under paragraph (1) is to be applied before the calculation of any other relief.

Relief granted – financial year 2025-2026

5B.(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 valuePercentage of rates relief
£120, 000 or less33.3%
More than £120,000 but not exceeding £240,00016.7%
More than £240,000 but not exceeding £480,0008.3%
More than £480,000 but not exceeding £1,200,0003.3%
More than £1,200,000 but not exceeding £2,400,0001.7%
More than £2,400,0000.8%

(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 2016

11.—(1) The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016(2) 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 2017

12.—(1) The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017(3) 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 3A(4) (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 2026-2027

3B.(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 2024(5).

(1)

S.S.I. 2016/119, which was amended by S.S.I. 2020/391 and S.S.I. 2023/30.

(3)

S.S.I. 2017/61, relevantly amended by S.S.I. 2021/64.

(4)

Regulation 3A was inserted by S.S.I. 2021/64.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources