Relief for parks or parts of parks previously exempt from rating and becoming rateable on 1 April 2023
15.—(1) In relation to the relevant year, this regulation grants relief in relation to lands and heritages where the lands and heritages were entered in the roll on 1 April 2023, in terms of section 19(1ZA) of the Local Government (Financial Provisions) (Scotland) Act 1963(1), together with section 19(1ZB) or, as the case may be, section 19(1ZC) of that Act.
(2) Subject to paragraphs (3) and (4), the relief granted is that the rates payable in respect of a day in the relevant year are reduced by 33% of the daily gross rates payable in respect of the lands and heritages for that day.
(3) Where the entry in a roll in relation to lands and heritages is split or reorganised on or after 1 April 2023, the gross rates liability of each part of the lands and heritages which is the subject of an entry is reduced by 33%.
(4) Subject to paragraph (5), relief may only be granted under this regulation where an application is made in accordance with regulation 16.
(5) Where relief under regulation 15 of the 2023 Regulations has been granted in respect of the financial year 2023-2024, no application need be made in respect of the relevant year.
1963 c. 12. Subsections (1ZA), (1ZB) and (1ZC) were inserted into section 19 by section 5 of the Non-Domestic Rates (Scotland) Act 2020 (asp 9), with effect from 1 April 2023.