Citation and commencement

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.

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

2.-(1) The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017(2) 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(3),", 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-

(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)in paragraph (2)-

(i)for "0.516" substitute "0.524",

(ii)for "0.49" substitute "0.498".

(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",

(ii)for "0.516" substitute "0.524", and

(iii)for "0.49" substitute "0.498".

(7) In regulation 12 (charitable and other reductions), in paragraph (1)(a)(v) for "2019" substitute "2020".

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 ("the principal Regulations").

Regulation 2(2) updates a reference to other Regulations and to the definition of "the relevant year" for the purposes of the principal Regulations. The relevant year becomes the 2020-21 financial year.

Other paragraphs of regulation 2 uprate various figures used in the principal Regulations to calculate entitlement to transitional relief and its maximum amount. These are based on an inflation figure of 1.7% which is the percentage increase in the poundage in 2020-21 compared with 2019-20. The 2019-20 financial year was a leap year, so all daily-based calculations are altered to reflect the 2020-21 financial year having 365 days. An adjustment is also made to reflect that in 2020-21 the additional amount payable in rates is lower than in 2019-20 for lands and heritages with a rateable value exceeding £51,000, but not exceeding £95,000.