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 2022 and come into force on 1 April 2022. 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 (Enterprise Areas) (Scotland) Regulations 2016 8 1 The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 are amended as follows. 2 In regulation 3 (lands and heritages in enterprise areas), for “2022” substitute “2023” . Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 9 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 08 February 2022, . 3 In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites) for “1 April 2021” substitute “1 April 2022” . Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 10 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 2021 Regulations” substitute— “ the 2022 Regulations ” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022 , , and b in the definition of “the relevant year”, for “2021” substitute “2022” . 3 In regulation 8 (notional liability)— a for “0.516” substitute “0.524” , b for “0.503” substitute “0.511” , and c for “0.49” substitute “0.498” . 4 In regulation 9 (transitional limit)— a in each formula in paragraph (1), for “1.965” substitute “2.247” , and b in paragraph (2)— i for “0.516” substitute “0.524” , ii for “0.503” substitute “0.511” , and iii for “0.49” substitute “0.498” . 5 In regulation 11 (changes in rateable value) — a in the heading, paragraph (1) and paragraph (2), for “2021” substitute “2022” , b in paragraph (1)— i for “0.516” substitute “0.524” , ii for “0.503” substitute “0.511” , and iii for “0.49” substitute “0.498” . 6 In regulation 12(1)(a)(charitable and other reductions)— a in head (v) for “2021” substitute “2022” , b for head (vi) substitute— vi regulation 4(1), 6(1) or 11(1) of the Non-Domestic Rates (Relief for New and Improved Properties)(Scotland) Regulations 2022 , and c after head (vi) insert— vii regulation 4 of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 . Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 11 1 The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 are amended in accordance with paragraph (2). 2 In regulation 3(3) (amount payable as rates – lands and heritages comprising telecommunications new fibre infrastructure) for “2029” substitute “2034” . TOM ARTHUR Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 8th February 2022