Rating And Valuation Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 and come into force on 1st April 2018. Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 2 1 The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 are amended in accordance with paragraphs (2) to (11). 2 In regulation 2 (interpretation)— a for the definition of “the 2017 Regulations” substitute— “the 2018 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2018; ; b for the definition of “relevant lands and heritages” substitute— “relevant lands and heritages” means any lands and heritages which— are used wholly or mainly for a purpose specified as Class 12 in the schedule; or are used wholly or mainly for a purpose specified as any one of Class 1 to 8, 10 or 11 in the schedule; and have a rateable value no greater than £1,500,000, and were so used as at 31st March 2017 or, if unoccupied on that date, were so used when last occupied prior to 31st March 2017;; and ; and c in the definition of “relevant year” for “2017” substitute “2018”. 3 In regulation 6 (application of Part 2), in paragraph (2)— a at the end of subparagraph (a) omit “or”; b at the end of subparagraph (b) insert— ; or c the lands and heritages are shown in a split entry or reorganised entry . 4 In regulation 8 (notional liability)— a for “0.492” substitute “0.506”; and b for “0.466” substitute “0.48”. 5 For regulation 9 (transitional limit) substitute— 9 1 Subject to paragraph (3) and regulation 11, in respect of lands and heritages to which this Part applies and any day— a where the rateable value for that day exceeds the rateable value on 1st April 2017, the transitional limit is calculated in accordance with the formula— (BL × 1 .329) + ((CRV - RV) × PF) 365 b in any other case, the transitional limit is calculated in accordance with the formula— BL × 1 .329 × CRV 365 × RV 2 For the purposes of paragraph (1)— BL is the base liability of the lands and heritages, ascertained in accordance with regulation 10; CRV is the rateable value of the lands and heritages; RV is the rateable value of the lands and heritages on 1st April 2017; and PF is the poundage figure of— 0.506 where CRV exceeds £51,000; or 0.48 in any other case. 3 Where regulation 4 of the Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018 applies, the transitional limit is calculated in accordance with regulation 4(3) of those Regulations. . 6 In regulation 11 (changes in rateable value after 1st April 2017)— a in the heading, paragraph (1) and paragraph (2) for “2017” substitute “2018”; b in paragraph (1)— i for “0.492” substitute “0.506”; and ii for “0.466” substitute “0.48”; and c at the end insert— 3 Where regulation 9(3) applies, this regulation does not apply. . 7 In regulation 12 (charitable and other reductions)— a in paragraph (1)(a)(v)— i for “2017” substitute “2018”; and ii at the end insert— vi regulation 3(1) or 5(1) of the Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018. . b omit paragraph (3). 8 Omit regulation 13 (former full relief properties). 9 In regulation 14 (partially unoccupied lands and heritages)— a in paragraph (2) for “paragraphs (3) and (4)” substitute “paragraph (3)”; and b omit paragraph (4). 10 Omit regulation 18 (amendment of the Non-Domestic Rates (Levying) (Scotland) Regulations 2017). 11 In the schedule (specified purposes) omit the entry with the heading “Class 9 Renewable energy generation”. DEREK MACKAY A member of the Scottish Government St Andrew’s House, Edinburgh 23rd February 2018