Source: http://www.legislation.gov.uk/ssi/2017/85/made/data.xht?view=snippet&wrap=true
Timestamp: 2018-11-20 08:48:47
Document Index: 104212487

Matched Legal Cases: ['ART 2', 'art 1', 'art 1', 'art 2', 'art 3', 'art 2']

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 No. 85 xmlns:atom="http://www.w3.org/2005/Atom"
1. These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 and come into force on 1st April 2017.
“the 1997 Act” means the Local Government and Rating Act 1997(7);
“the 2016 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2016(8);
“the 2017 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2017(9);
PART 2Lands and heritages on roll on 1st April 2017
6.—(1) Subject to paragraphs (2) and (3), this Part applies to relevant lands and heritages—
(a)which are shown in the roll on 1st April 2017;
(b)in respect of all or any part of which there was an entry, or were entries, in the roll on 31st March 2017; and
(c)in respect of which an application for relief is made in accordance with regulation 17.
(2) This Part does not apply to lands and heritages shown in an entry in the roll on 1st April 2017 if—
(b)the only lands and heritages shown in that entry which were to any extent shown in the roll on 31st March 2017 then have a nil rateable value.
(3) This Part ceases, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 2017, to apply to the lands and heritages shown in that entry.
8. The notional liability in respect of any lands and heritages to which this Part applies and any day is to be calculated in accordance with the formula—
0.492 where the lands and heritages have a rateable value exceeding £51,000; or
0.466 in any other case.
9. The transitional limit in respect of any lands and heritages to which this Part applies and any day is, subject to regulation 11, to be calculated in accordance with the formula—
BL is the base liability of those lands and heritages, ascertained in accordance with regulation 10.
Changes in rateable value after 1st April 2017
11.—(1) Where, subsequent to 1st April 2017, the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year (the “effective day”), the transitional limit in respect of those lands and heritages is, as regards days in that year on and after that effective day, to be calculated in accordance with the formula—
TL is the transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;
(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year subsequent to 1st April 2017, as a result of—
(a)a material change of circumstances (within the meaning of section 37(1) of the 1975 Act(12)); or
(b)the assessor amending or adding an apportionment note under paragraph 2 of schedule 5 of the 1992 Act,
the transitional limit in respect of those lands and heritages is, as regards days in that year on and after that effective day, to be calculated in accordance with the formula—
TL and RV have the same meanings as in paragraph (1); and
(i)section 4(2) of the 1962 Act(13);
(ii)section 24(3) of the 1966 Act(14);
(iii)section 4 or 5 of the 1978 Act(15);
(iv)paragraph 3 of schedule 2 of the 1997 Act(16);
(a)on that day those lands and heritages are subject to an apportionment under section 24A of the 1966 Act(17); and
(b)prejudices the power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act(18), section 25A of the 1966 Act(19) or paragraph 4 of schedule 2 of the 1997 Act(20).
16. Any relief granted under these Regulations is to be made only to the extent that such relief is compatible with article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union(21).
(b)“sign” or ”signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000(22).
Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(23)).
(i)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(24);
These Regulations make provision as to the amount payable in certain circumstances as non-domestic rates in respect of non-domestic subjects in Scotland. They apply only to the financial year 2017-18 (“the relevant year”) and to subjects which are used wholly or mainly for the purpose specified in the schedule (“relevant lands and heritages”). The Regulations cease to apply where a non-domestic subject is shown in a merged, split or reorganised entry in the valuation roll which takes effect during the relevant year.
Part 1 makes provision as to citation, commencement and interpretation.
Part 2 deals with amounts payable in respect of relevant lands and heritages which are shown in the valuation roll as at 1st April 2017 and 31st March 2017. For every day of the relevant year, the notional rates liability for a non-domestic subject (that is, the full amount ordinarily payable as rates) must be compared against that subject’s transitional limit. If the notional liability is more than the transitional limit, the amount payable will be equal to the transitional limit (regulation 7). The transitional limit is calculated by multiplying the relevant lands and heritages’ notional rates liability for 2016/2017 (its “base liability”) by a set figure (regulation 8). Regulation 10 makes provision for the calculation of base liability. Regulation 11 specifies how the transitional limit is to be recalculated in cases where the rateable value of the relevant lands and heritages changes during the relevant year.
Part 3 deals with reductions, remissions and exemptions. Regulation 12 provides for reductions under other enactments to apply in cases where the amount payable is determined under Part 2 in the same way as they apply in cases where these Regulations do not have effect.
Regulation 13 provides for a reduction in rates of 50% for relevant lands and heritages which received 100% relief on 31st March 2017.
Nothing in the Regulations requires the payment of rates on property which is entirely exempt from rates under any other enactment, or prejudices the power of a rating authority to grant discretionary reductions or remissions (regulation 15).
Regulation 17 provides that an application must be made to obtain the relief.
The relevant definition in section 37(1) was amended by section 20 and paragraph 17 of schedule 2 of the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), schedule 6 of the Abolition of Domestic Rates etc. (Scotland) 1987 Act (c.47) and paragraph 100(8) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c.39).