RATING AND VALUATION Citation and commencement 1 These Regulations may be cited as the Non Domestic Rates (Levying) (Scotland) Regulations 2009 and come into force on 1st April 2009. Interpretation 2 In these Regulations– “the 1962 Act ” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962 ; “the 1966 Act ” means the Local Government (Scotland) Act 1966 ; “the 1975 Act ” means the Local Government (Scotland) Act 1975 ; “the 1978 Act ” means the Rating (Disabled Persons) Act 1978 ; “the 1997 Act ” means the Local Government and Rating Act 1997 ; “the 2008 Regulations ” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2008 ; “cumulative rateable value” means the total rateable value of all lands and heritages which an individual ratepayer is either– entitled to occupy, whether they are occupied or not; or actually in occupation of, whether entitled to or not, or both. “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 year” means the period of 12 months beginning with 1st April 2009; and “the roll” means a valuation roll made up under section 1 of the 1975 Act . Amount payable as rates – lands and heritages with rateable value of £15,000 or less 3 1 This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the relevant year where they have a cumulative rateable value of £15,000 or less. 2 Subject to paragraph (3), where the cumulative rateable value of lands and heritages falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable shall be reduced by the percentage specified in the corresponding entry in column 2 (percentage of rate relief). Cumulative rateable value range Percentage of rate relief £8,000 or less 100% More than £8,000 but not exceeding £10,000 50% More than £10,000 but not exceeding £15,000 25% 3 The amount of rate relief calculated under paragraph (2) shall be reduced by the amount of any– a reduction by virtue of one or more of the following enactments:– i section 4(2) of the 1962 Act ; ii section 4(5)(c) of the 1962 Act ; iii section 24(3) of the 1966 Act ; iv section 24A of the 1966 Act ; v the 1978 Act; vi paragraph 3 of Schedule 2 to the 1997 Act ; or b determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956 , but only to the extent that the amount of such rate relief is reduced to nil. Amount payable as rates – lands and heritages with rateable value of more than £29,000 4 1 This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £29,000. 2 The additional amount payable as rates in respect of lands and heritages for a day in the relevant year on which this regulation applies to them shall be calculated in accordance with the formula– AARP = ( RV × S ) 365 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 of 0.004. Exemptions and discretionary reductions and remissions 5 Nothing in these Regulations shall– a require 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 prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act, section 25A of the 1966 Act or paragraph 4 of Schedule 2 to the 1997 Act . Revocation 6 1 Subject to paragraph (2), the 2008 Regulations are revoked. 2 Nothing in paragraph (1) shall affect the continuing operation of the 2008 Regulations as regards any day prior to 1st April 2009. JOHN SWINNEY A member of the Scottish Executive St Andrew’s House, Edinburgh 10th February 2009