Rating And Valuation PART 1 General Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 and come into force on 1 April 2023. PART 2 Levying Regulations Interpretation of Part 2 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries) 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries) 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £100,000 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – lands and heritages with rateable value exceeding £100,000 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100, 000 or less 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemptions and discretionary reductions and remissions 8 Nothing in this Part of 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, 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 or paragraph 4 of schedule 2 of the 1997 Act , or c prejudices the power of a local authority to give notice to a ratepayer under section 20 of the Non-Domestic Rates (Scotland) Act 2020 . Revocation and saving 9 1 Subject to paragraph (2), regulations 2 to 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022 are revoked. 2 Nothing in paragraph (1) affects the continuing operation of regulations 2 to 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022 as regards the financial year 2022-2023. PART 3 Miscellaneous Non-Domestic Rating Amendments Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 10 1 The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 are amended in accordance with paragraph (2). 2 In regulation 3 (lands and heritages in enterprise areas), for “2023” substitute “2024” . Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 11 1 The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 are amended in accordance with paragraphs (2) and (3). 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 07 February 2023, . 3 In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites) for “1 April 2022” substitute “1 April 2023” . Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 12 1 The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 are amended in accordance with paragraph (2). 2 In regulation 3 (amount payable as rates – lands and heritages used as a day nursery) for “in the period beginning with 1st April 2018 and ending with 30 June 2023” substitute “on or after 1 April 2018” . Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 13 1 The 2022 Regulations are amended in accordance with paragraphs (2) to (5). 2 In regulation 2 (interpretation), in the definition of “relevant year”, after “2022-23” insert “and each subsequent financial year” . 3 After regulation 11 (additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months) insert— Part 3A Effect of revaluation on relief granted under regulation 10 11A 1 Subject to paragraph (3), paragraph (2) applies where relief is granted under regulation 10 of these Regulations in respect of the financial year 2022-23 and for which the period of relief includes 1 April 2023. 2 In respect of 1 April 2023, and the remainder of the period of relief, relief granted under regulation 10 of these Regulations is to consist of the same percentage of relief as applies in respect of 31 March 2023, but calculated on the basis of the rateable value of the lands and heritages as it applies as a result of revaluation. 3 Relief granted under regulation 10 of these Regulations does not apply to the extent that, taken together with relief granted under any other enactment, the rates payable are reduced to an amount less than nil. . 4 In regulation 12 (applications for relief), after paragraph (2) insert— 3 An application for relief may be made in respect of the financial year preceding the financial year in which the application is made. . 5 After regulation 15 (transitional provision) insert— Part 6 Parks Exclusion of relief in respect of parks 16 No relief is granted under these Regulations in respect of lands and heritages to which relief is granted under regulation 15 (relief for parks or parts of parts previously exempt from rating and becoming rateable on 1 April 2023) of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 . . PART 4 Relief under regulation 4 of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 Effect of revaluation 14 1 Paragraph (2) applies where lands and heritages are treated as unoccupied under regulation 4 (lands and heritages to be treated as unoccupied) of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 in respect of the financial year 2022-23, and would be so treated on 1 April 2023, but for the revocation of section 24B(3) of the Local Government (Scotland) Act 1966 . 2 Lands and heritages to which paragraph (1) applies are to receive 100% relief from non-domestic rates for the period of 12 months beginning with the date on which they become occupied, regardless of any alteration to their rateable value as a result of revaluation. TOM ARTHUR Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 7th February 2023