
1 
These Regulations may be cited as the Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2020 and come into force on 1 April 2020.
2 

(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017  are amended in accordance with paragraphs (2) to (7).
(2) In regulation 2 (interpretation - general)—
(a) for the definition of  “the 2019 Regulations” substitute—““the 2020 Regulations” means the Non-Domestic Rates (Levying) (Scotland) Regulations 2020 ,”, and
(b) in the definition of  “the relevant year”, for  “2019” substitute “
                    2020
                  ”.
(3) In regulation 8 (notional liability)—
(a) in the formula, for  “366” substitute “
                    365
                  ”, and
(b) for the definition of  “PF” substitute—“PF is the poundage figure of—
(a) 0.516  where the lands and heritages have a rateable value exceeding £95,000,
(b) 0.503  where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(c) 0.49  in any other case.”.
(4) In regulation 9 (transitional limit)—
(a) in each formula in paragraph (1)—
(i) for  “1.527” substitute “
                        1.747
                      ”,
(ii) for  “366” substitute “
                        365
                      ”, and
(b) for the definition of “PF” substitute—“PF is the poundage figure of—
(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,
(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(iii) 0.49 in any other case.”
(5) In regulation 10 (base liability), in the formula in paragraph (1)(a), for  “366” substitute “
                365
              ”.
(6) In regulation 11 (changes in rateable value)—
(a) in the heading, paragraph (1) and paragraph (2), for  “2019” substitute “
                    2020
                  ”, and
(b) in paragraph (1)—
(i) in the formula, for  “366” substitute “
                        365
                      ”, and
(ii) for the definition of “PF” substitute—“PF is the poundage figure of—
(i) 0.516 where the lands and heritages have a rateable value exceeding £95,000,
(ii) 0.503 where the lands and heritages have a rateable value exceeding £51,000, but not exceeding £95,000, or
(iii) 0.49 in any other case.”
(7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for  “2019” substitute “
                2020
              ”.
BEN MACPHERSON

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh
