The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020
| Year | 2020 |
2020 No. 42
Rating And Valuation
The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020
Made 19th February 2020
Laid before the Scottish Parliament 21th February 2020
Coming into force 1st April 2020
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941and all other powers enabling them to do so.
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
2.—(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20172are amended in accordance with paragraphs (2) to (7).
(2) In regulation 2 (interpretation - general)—
(a)
(a) for the definition of “the 2019 Regulations” substitute—
““the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 20203,”, and
(b)
(b) in the definition of “the relevant year”, for “2019” substitute “2020”.
(3) In regulation 8 (notional liability)—
(a)
(a) in the formula, for “366” substitute “365”, and
(b)
(b) for the definition of “PF” substitute—
“PF is the poundage figure of—
(a) 0.524 where the lands and heritages have a rateable value exceeding £95,000,
(b) 0.511 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(c) 0.498 in any other case.”.
(4) In regulation 9 (transitional limit)—
(a)
(a) in each formula in paragraph (1)—
(i) for “1.527” substitute “1.747”,
(ii) for “366” substitute “365”, and
(b)
(b) in paragraph (2)—
(i) for “0.516” substitute “0.524”,
(ii) for “0.49” substitute “0.498”.
(5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for “366” substitute “365”.
(6) In regulation 11 (changes in rateable value)—
(a)
(a) in the heading, paragraph (1) and paragraph (2), for “2019” substitute “2020”, and
(b)
(b) in paragraph (1)—
(i) in the formula, for “366” substitute “365”,
(ii) for “0.516” substitute “0.524”, and
(iii) for “0.49” substitute “0.498”.
(7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2019” substitute “2020”.
BEN MACPHERSON
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