Rating And Valuation PART 1 General Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 and come into force on 1 April 2021. PART 2 Levying Regulations Interpretation of Part 2 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value of £18,000 or less 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £95,000 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value exceeding £95,000 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemptions and discretionary reductions and remissions 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revocation and saving 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 Miscellaneous Non-Domestic Rating Amendments Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 8 1 The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 are amended as follows. 2 In regulation 2 (interpretation), for paragraph (a) of the entry for “Mobile Masts Pilot Area” substitute— a described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 29 January 2021, . 3 In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites), for “1 April 2020” substitute “1 April 2021”. Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 9 1 The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 are amended as follows. 2 In regulation 2 (interpretation – general)— a for the definition of “the 2020 Regulations” substitute— “the 2021 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 , , and b in the definition of “the relevant year”, for “2020” substitute “2021”. 3 In regulation 9 (transitional limit), in each formula in paragraph (1), for “1.747” substitute “1.965”. 4 In regulation 11 (changes in rateable value) in the heading, paragraph (1) and paragraph (2), for “2020” substitute “2021”. 5 In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2020” substitute “2021”. Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 10 1 The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 are amended as follows. 2 In regulation 3 (amount payable as rates – lands and heritages used as a day nursery), for “31st March 2021” substitute “ 30 June 2023”. Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 11 1 The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 are amended as follows. 2 In regulation 4 (lands and heritages to be treated as unoccupied)— a in paragraph (a)(ii) for “£65000;” substitute “£95,000,”, and b in paragraph (b)(iii) for “£65000;” substitute “£95,000,”. Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . KATE FORBES A member of the Scottish Government St Andrew’s House, Edinburgh