The Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024

Regulation 4(1)(a)

SCHEDULE 1 Description of areas – boundaries

PART 1 Cape Wrath

From OS Grid Reference NC 28476 60018, the boundary follows Abhainn an t-Strathann in a westerly, then north-westerly direction to OS Grid Reference NC 23085 63339. The boundary then follows the Sandwood Loch to OS Grid Reference NC 22556 65099, from which point it follows the high water coastline in a northerly, then easterly, then southerly direction to OS Grid Reference NC 35227 62844. From this point, the boundary follows the Grudie River in a westerly, then south-westerly direction to OS Grid Reference NC 31694 61853, and then in a south-westerly direction to the starting point at OS Grid Reference NC 28476 60018.

PART 2 Knoydart

From OS Grid Reference NM 91245 93007, the boundary follows Abhainn Ceann-loch-morair in a west-south-westerly direction to OS Grid Reference NM 86389 90774, and then the northern shore of Loch Morar to OS Grid Reference NM 73795 91798. From here, the boundary follows Allt an Inbhire Chruaidh, Lochan a’ chuirn Duibh, and Lochan Stole in a northerly direction to OS Grid Reference NM 74476 93867. The boundary then follows a north-westerly direction to OS Grid Reference NM 75283 94662, from which it continues in an easterly, northerly, westerly, north-westerly, north-easterly, and then easterly direction, along the high water coastline, to OS Grid Reference NG 92820 07243. From here, the boundary continues in a south-south-easterly direction to OS Grid Reference NG 96593 01169, following which it follows the northern shore of Loch Cuaich in a westerly direction to OS Grid Reference NM 93224 99081, and then Allt Coire nan Gall in a southerly direction to OS Grid Reference NM 92709 97505. The boundary then goes in a southerly direction to the starting point at OS Grid Reference NM 91245 93007.

PART 3 Scoraig

From OS Grid Reference NH 08429 96166, the boundary follows Allt Uisge na Feith to OS Grid Reference NH 06951 93952, and then proceeds in a southerly direction to OS Grid Reference NH 05456 91758. The boundary then follows the high water coastline in a north-westerly, northerly, south-easterly, and north-easterly direction to the starting point at OS Grid Reference NH 08429 96166.

Regulation 4(1)(b)

SCHEDULE 2 Specified Purposes

Class 1 Bed and breakfast accommodation

Use as bed and breakfast accommodation.

Class 2 Camping site

Use as a camping site.

Class 3 Caravan

Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(1)).

Class 4 Caravan site

Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(2)).

Class 5 Chalet, holiday hut and bothy

Use as a chalet, holiday hut or bothy.

Class 6 Guest house, hotel and hostel

Use as a guest house, hotel or hostel, where no significant element of care is provided.

Class 7 Public house

Use as a public house or nightclub where the following conditions are satisfied—

(a) a premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by a licensing board under section 26 of the Licensing (Scotland) Act 2005(3),

(b) the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence, and

(c) the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.

Class 8 Restaurant

Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.

Class 9 Self-catering holiday accommodation

Use as self-catering holiday accommodation.

Class 10 Timeshare accommodation

Use as timeshare accommodation.

(1)

1960 c. 62. The term ‘caravan’ is defined in section 29(1) of that Act.

(2)

The term ‘caravan site’ is defined in section 1(4) of that Act.

(3)

2005 asp 16. There are amendments to section 26 that are not relevant to these Regulations.