Rating And Valuation Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016 and come into force on 1st April 2016. Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 2 The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 are amended as follows. Amendment of regulation 2 3 For regulation 2 (rating of lands and heritages that are unoccupied, or treated as unoccupied), substitute— 2 1 The following are prescribed as classes of lands and heritages under section 24(2) of the 1966 Act— a all relevant lands and heritages, other than— i industrial lands and heritages; or ii lands and heritages to which any of the conditions specified in Parts 1, 1A and 2 of the Schedule applies; b all relevant lands and heritages which— i are industrial lands and heritages; ii have been unoccupied for a continuous period of more than 6 months; and iii are not lands and heritages to which any of the conditions specified in Parts 1, 1A and 2 of the Schedule applies; c all lands and heritages that are, by virtue of regulation 4, to be treated as unoccupied for the purposes of section 24 of the 1966 Act. 2 In determining the period during which lands and heritages have been continuously unoccupied for the purposes of paragraphs (1)(b)(ii) and (3)(a)— a they are to be regarded as having been occupied in any period during which any of the conditions in Parts 1, 1A and 2 of the Schedule (except the condition previously in paragraph (a)(iii) of Part 1) applied to them; and b they are to be regarded as having been unoccupied during any period of occupation— i that ends within 6 weeks of beginning; or ii in which they were, by virtue of regulation 4, treated as unoccupied. 3 90% is the percentage prescribed under section 24(3) of the 1966 Act in relation to lands and heritages— a within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and b within the class prescribed by paragraph (1)(b). . Amendment of regulation 3 4 In regulation 3 (rating of lands and heritages partly unoccupied for a short time)— a in paragraph (1)— i for “class”, substitute “classes”; ii for “is”, substitute “are”; iii for the words after “applies)”, substitute— which— a are not industrial lands and heritages; or b are industrial lands and heritages and part of which has been unoccupied for a continuous period of more than 6 months. ; b in paragraph (2), for “paragraph (1) above” substitute “paragraphs (1)(b) and (3)(a)”; and c for paragraph (3), substitute— 3 90% is the percentage prescribed under section 24A(4)(b)(ii) of the 1966 Act in relation to lands and heritages— a within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and b within the class prescribed by paragraph (1)(b). . Amendment of regulation 4 5 In paragraph (3) of regulation 4 (lands and heritages to be treated as unoccupied), for “2016” substitute “2017”. Amendment of the Schedule 6 In the Schedule (conditions for the purposes of regulations 2 and 3)— a in Part 1, in paragraph (a)— i after sub-paragraph (i), insert “or”; and ii omit sub-paragraph (iii) and the word “or” immediately before it; and b in Part 1A— i in paragraph (a), for “2016” substitute “2017”; and ii in paragraph (f), for “2017/18” substitute “2018/19”. JOHN SWINNEY A member of the Scottish Government St Andrew’s House, Edinburgh 23rd February 2016