
2022 No. 48
Rating And Valuation
The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
Made 8th February 2022
Laid before the Scottish Parliament 10th February 2022
Coming into force 1st April 2022
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
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 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
6 
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Revocation and saving
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PART 3 Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016
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”.
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
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”.
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
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”.
Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019
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