The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020
| Jurisdiction | Scotland |
| Citation | SSI 2020/230 |
S C O T T I S H S T A T U T O R Y I N S T R U M E N T S
2020 No. 230
RATING AND VALUATION
The Non-Domestic Rates (Coronavirus Reliefs) (Scotland)
Amendment Regulations 2020
Made - - - - 27th July 2020
Laid before the Scottish Parliament 29th July 2020
Coming into force - - 5th September 2020
The Scottish Ministers make the following Regulations in exercise of the powers conferred by
section 153 of the Local Government etc. (Scotland) Act 1994(a) and all other powers enabling
them to do so.
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rates (Coronavirus Reliefs) (Scotland)
Amendment Regulations 2020 and come into force on 5 September 2020.
Amendment of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020
2. After regulation 4 (retail, hospitality, leisure and airport relief) of the Non-Domestic Rates
(Coronavirus Reliefs) (Scotland) Regulations 2020(b) insert—
“Relief for lands and heritages used as a soft play centre, amusement arcade or
amusement centre
4A.—(1) This regulation grants relief to a person who is liable to pay rates in respect of
lands and heritages on any day in the 2020-21 financial year (whether before or after this
regulation comes into force) where—
(a) the grant of relief complies with paragraphs (4) and (5), and
(b) the lands and heritages are wholly or mainly used on that day as a soft play centre,
amusement arcade or amusement centre.
(2) Lands and heritages are not used as an amusement arcade or amusement centre for the
purpose of this regulation if any licence allows the operation on them of a sub-category B2
gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming
Machine Regulations 2007(c).
(3) The relief granted is that the rates payable in respect of that day are reduced to nil.
(a) 1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and paragraph 7 of
schedule 4 of the Coronavirus (Scotland) (No.2) Act 2020 (asp 10). The functions of the Secretary of State were transferred
to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).
(b) S.S.I. 2020/101.
(c) S.I. 2007/2158. Regulation 5(5) was amended by S.I. 2018/1402.
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