
2019 No. 40
Rating And Valuation
The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019  (revoked)
Made 14th February 2019
Laid before the Scottish Parliament 18th February 2019
Coming into force 1st April 2019
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PART 1 Introduction and interpretation
Citation and commencement
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Interpretation
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PART 2 New property
Availability of relief - new building entered in the roll under section 2(1)(b) of the 1975 Act
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Relief granted - new building entered in the roll under section 2(1)(b) of the 1975 Act
4 
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Availability of relief – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act
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Relief granted – new building resulting in an alteration to the roll under section 2(1)(d) of the 1975 Act
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Availability of relief – further works to lands and heritages granted relief under regulation 4 or 6
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Relief granted – further works to lands and heritages granted relief under regulation 4 or 6
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PART 3 Improved property
Availability of relief – lands and heritages in respect of which a relevant increase has been made within the previous 12 months
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Relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months
10 
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Additional relief granted – lands and heritages in respect of which a relevant increase has been made within the previous 12 months
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PART 4 Applications for relief
Applications for relief
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