
PART 1
1 
These Regulations may be cited as the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 and come into force on 1 April 2021.
2 
In these Regulations—
 “lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 1854,
 “rateable value”, in relation to lands and heritages and a particular date, means—
(a) in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 (the valuation roll and revaluation) of the Local Government (Scotland) Act 1975 for that date and apportioned to the non-residential use of those subjects, and
(b) in any other case, the rateable value entered in that roll for that date in respect of those lands and heritages,and includes a rateable value so entered with retrospective effect, and
 “rates” means non-domestic rates levied under section 7B (provisions as to setting of non-domestic rates) of the Local Government (Scotland) Act 1975.
3 

(1) An application for relief under these regulations must—
(a) be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and
(b) be made to the rating authority in whose roll the entry for the lands and heritages appears by—
(i) addressing it to the authority, and
(ii) delivering it or sending it to the authority’s office by post or electronic communication.
(2) For the purposes of paragraph (1)—
 “electronic communication” has the meaning given to it by section 15(1) (interpretation) of the Electronic Communications Act 2000 (“the 2000 Act”)
 “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(a) a partnership, a partner of that partnership,
(b) a trust, a trustee of that trust,
(c) a body corporate, a director of that body, and
 “sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) (electronic signatures and related certificates) of the 2000 Act.
PART 2
4 

(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 2021-22 financial year where—
(a) the lands and heritages are wholly or mainly used on that day for a purpose, or purposes, specified in the classes in schedule 1, and
(b) application for relief is made in accordance with regulation 3.
(2) The relief granted is that the rates payable in respect of that day are reduced to nil.
(3) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of paragraph (1)(a) as having continued as if it had not been suspended.
PART 3
5 

(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 2021-22 financial year where—
(a) the lands and heritages are—
(i) used as an airport, prescribed in schedule 2,
(ii) situated at such an airport and wholly or mainly used to provide one or more handling services for scheduled passenger flights, or
(iii) occupied by the company named Loganair Limited, incorporated with company registration number SC170072, and
(b) application for relief is made in accordance with regulation 3.
(2) The relief granted is that the rates payable in respect of that day are reduced to nil.
(3) Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of paragraph (1)(a) as having continued as if it had not been suspended.
(4) In paragraph (1)(a)(ii) “handling service” means any of the following activities—
(a) in relation to aircraft—
(i) de-icing,
(ii) re-fuelling,
(iii) moving aircraft,
(iv) waste servicing, and
(b) in relation to aircraft passengers—
(i) allocation of seating,
(ii) handling of baggage,
(iii) supervision of boarding.
PART 4
6 

(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 are amended as follows.
(2) In regulation 2 (interpretation – general), in the definition of “relevant lands and heritages”, for “regulation 4” to “Regulations 2020” substitute “regulation 4 (retail, hospitality and leisure relief) or 5 (airport relief) of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021”.
KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
At 1.10 p.m. on 18th March 2021
SCHEDULE 1
Regulation 4(1)
Use as bed and breakfast accommodation.
Use as a camping site.
Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).
Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).
Use as a chalet, holiday hut or bothy.
Use as a guest house, hotel or hostel, where no significant element of care is provided.
Use as a public house or nightclub where the following conditions are satisfied—
(a) a premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by a licensing board under section 26 of the Licensing (Scotland) Act 2005,
(b) the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence, and
(c) the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises.
Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.
Use as self-catering holiday accommodation.
Use as timeshare accommodation.
Use as a market place on which goods are exhibited for sale to members of the public.
Use as a shop, being a building or part of a building that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business.
Use as an arts gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility or soft play centre.
Use as an amusement arcade or amusement centre, but excluding any lands and heritages on which any licence allows the operation of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007.
Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods.
Use as a property letting agency operated by a person who on 21 March 2020 was or had applied to be a registered letting agent (within the meaning of Part 4 of the Housing (Scotland) Act 2014) or as a funeral parlour.
Use as a travel agency or by a tour operator.
Use as premises for the production of newspapers and related news platforms.
SCHEDULE 2
Regulation 5(1)


 Aberdeen International
 Barra
 Benbecula
 Campbeltown
 Cumbernauld
 Dundee
 Edinburgh
 Glasgow
 Glasgow Prestwick
 Inverness
 Islay
 Kirkwall
 Oban
 Stornoway
 Sumburgh
 Tiree
 Wick John O’Groats
