
1 
These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014 and come into force on 1st April 2014.
2 
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 are amended as follows.
3 
In regulation 1(2) (interpretation)—
(a) after the definition of “the 1966 Act” insert—“
 “hotel” has the same meaning as it is given by article 2 of the Non-Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2009;”;
(b) after the definition of “industrial lands and heritages” insert—“
 “payday lending” means, in the course of a business involving lending, the making of, or advertising the availability of, loan agreements in relation to which the credit provided is to be repaid or substantially repaid over a period that does not exceed twelve months and being loan agreements with an annual percentage rate of interest equal to or exceeding 100%;
 “public house” has the same meaning as it is given by article 2 of the Non-Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2009;”; and
(c) after the definition of “relevant lands and heritages” insert—“
 “restaurant” means lands and heritages which are premises in which the sole or principal use is the sale of food or refreshments to members of the public for consumption on those premises and includes any café, coffee shop, bistro, fast food restaurant or snack bar that is so used;”.
4 
In regulation 4 (lands and heritages to be treated as unoccupied)—
(a) in paragraph (1)(b)(i) after “shop premises” insert “or were used as a hotel, public house or restaurant”;
(b) in paragraph (1)(b)(ii) after “shop premises” insert “or are being used as a hotel, public house or restaurant”;
(c) in paragraph (1)(c) for “£45,000” substitute “£65,000”; and
(d) in paragraph (3) after “2016” insert “or in respect of lands and heritages used for payday lending”.
DEREK MACKAY
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
4th February 2014