
PART 1
1 
These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 and come into force on 1 April 2022.
PART 2
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PART 3
8 

(1) The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 are amended as follows.
(2) In regulation 3 (lands and heritages in enterprise areas), for “2022” substitute “2023”.
9 

(1) The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 are amended as follows.
(2) In regulation 2 (interpretation), for paragraph (a) of the entry for “Mobile Masts Pilot Area” substitute—“
(a) described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 08 February 2022,”.
(3) In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites) for “1 April 2021” substitute “1 April 2022”.
10 

(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 are amended as follows.
(2) In regulation 2 (interpretation – general)—
(a) for the definition of “the 2021 Regulations” substitute—“
 “the 2022 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022,”, and
(b) in the definition of “the relevant year”, for “2021” substitute “2022”.
(3) In regulation 8 (notional liability)—
(a) for “0.516” substitute “0.524”,
(b) for “0.503” substitute “0.511”, and
(c) for “0.49” substitute “0.498”.
(4) In regulation 9 (transitional limit)—
(a) in each formula in paragraph (1), for “1.965” substitute “2.247”, and
(b) in paragraph (2)—
(i) for “0.516” substitute “0.524”,
(ii) for “0.503” substitute “0.511”, and
(iii) for “0.49” substitute “0.498”.
(5) In regulation 11 (changes in rateable value) —
(a) in the heading, paragraph (1) and paragraph (2), for “2021” substitute “2022”,
(b) in paragraph (1)—
(i) for “0.516” substitute “0.524”,
(ii) for “0.503” substitute “0.511”, and
(iii) for “0.49” substitute “0.498”.
(6) In regulation 12(1)(a)(charitable and other reductions)—
(a) in head (v) for “2021” substitute “2022”,
(b) for head (vi) substitute—“
(vi) regulation 4(1), 6(1) or 11(1) of the Non-Domestic Rates (Relief for New and Improved Properties)(Scotland) Regulations 2022,” and
(c) after head (vi) insert—“
(vii) regulation 4 of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022”.
11 

(1) The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 are amended in accordance with paragraph (2).
(2) In regulation 3(3) (amount payable as rates – lands and heritages comprising telecommunications new fibre infrastructure) for “2029” substitute “2034”.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
8th February 2022