Rating And Valuation Citation and commencement 1 These Regulations may be cited as the Non‑Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2012 and come into force on 1st April 2012. Interpretation 2 In these Regulations— “the 1975 Act ” means the Local Government (Scotland) Act 1975 ; “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854 ; “part residential subjects” has the meaning prescribed by section 99(1) of the Local Government Finance Act 1992 ; “rateable value”, in relation to lands and heritages and a particular date, means— in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non residential use of those subjects; and in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages, and includes a rateable value so entered with retrospective effect; “rates” means non-domestic rates levied under section 7B of the 1975 Act ; “the relevant years” are the financial years commencing in 2012, 2013 and 2014; and “the roll” means a valuation roll made up under section 1 of the 1975 Act . Amount payable as rates - certain lands and heritages used as shops with a rateable value of £300,000 or more 3 1 This regulation applies to lands and heritages on any day in the relevant years when they— a have a rateable value of £300,000 or more; b are mainly used as a shop; c are included (in whole or in part) in a premises licence issued by a licensing board under section 26(1) or 47(2) of the Licensing (Scotland) Act 2005 that has effect and authorises the sale of alcohol for consumption off the premises; and d are included (in whole or in part) as premises at which a person carries on a tobacco business in the register maintained by the Scottish Ministers under section 10 of the Tobacco and Primary Medical Services (Scotland) Act 2010 . 2 In this regulation— “shop” means any lands and heritages within which there is a building where there is carried on a trade or business consisting wholly or mainly of the retail sale of goods; and “retail sale” means a sale to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business. 3 The additional amount payable as rates under these Regulations in respect of lands and heritages for a day in the relevant years on which this regulation applies to them shall be calculated in accordance with the formula— AARP = ( R V x S ) D where— AARP is the additional amount of rates payable; RV is the rateable value of the lands and heritages on that day; S is the additional factor provided for by paragraph (4); and D is the number of days in that financial year. 4 The additional factor is— a for the financial year commencing 1st April 2012, 0.093; b for the financial year commencing 1st April 2013, 0.13; and c for the financial year commencing 1st April 2014, 0.13. Exemptions and discretionary reductions and remissions 4 Nothing in these Regulations— a requires rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or b prejudices the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 , section 25A of the Local Government (Scotland) Act 1966 or paragraph 4 of Schedule 2 to the Local Government and Rating Act 1997 . JOHN SWINNEY A member of the Scottish Executive St Andrew’s House, Edinburgh 7th February 2012