
2021 No. 65
Rating And Valuation
The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
Made 4th February 2021
Laid before the Scottish Parliament 8th February 2021
Coming into force 1st April 2021
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and all other powers enabling them to do so.
PART 1 General
Citation and commencement
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These Regulations may be cited as the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 and come into force on 1 April 2021.
PART 2 Levying Regulations
Interpretation of Part 2
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Amount payable as rates – lands and heritages with rateable value of £18,000 or less
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Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £95,000
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Amount payable as rates – lands and heritages with rateable value exceeding £95,000
5 
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Exemptions and discretionary reductions and remissions
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Revocation and saving
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PART 3 Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
8 

(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 29 January 2021,”.
(3) In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites), for “1 April 2020” substitute “1 April 2021”.
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
9 

(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 2020 Regulations” substitute—“
 “the 2021 Regulations” means the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021,”, and
(b) in the definition of “the relevant year”, for “2020” substitute “2021”.
(3) In regulation 9 (transitional limit), in each formula in paragraph (1), for “1.747” substitute “1.965”.
(4) In regulation 11 (changes in rateable value) in the heading, paragraph (1) and paragraph (2), for “2020” substitute “2021”.
(5) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for “2020” substitute “2021”.
Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018
10 

(1) The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 are amended as follows.
(2) In regulation 3 (amount payable as rates – lands and heritages used as a day nursery), for “31st March 2021” substitute “ 30 June 2023”.
Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
11 

(1) The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 are amended as follows.
(2) In regulation 4 (lands and heritages to be treated as unoccupied)—
(a) in paragraph (a)(ii) for “£65000;” substitute “£95,000,”, and
(b) in paragraph (b)(iii) for “£65000;” substitute “£95,000,”.
Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019
12 
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KATE FORBES
A member of the Scottish Government
St Andrew’s House,
Edinburgh
