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Non Domestic Rates Legislation 2018-19

Non Domestic Rates Legislation 2018-19 Subject to parliamentary approval, all will come into force on 1 April 2018.

1. The Non-Domestic Rate (Scotland) Order 2018

The Non-Domestic Rate (Scotland) Order 2018

This Order prescribes a rate of 48 pence in the pound as the non-domestic rate to be levied throughout Scotland in respect of the financial year 2018-2019. A rate of ...

Sets the NDR poundage rate for 2018-19 at 48.0 pence

2. The Non-Domestic Rates (Levying) (Scotland) Regulations 2018

The Non-Domestic Rates (Levying) (Scotland) Regulations 2018

These Regulations make provision for the amount payable in certain circumstances as non-domestic rates in respect of non-domestic subjects in Scotland. The non ...

Sets the SBBS thresholds (same as for 2017-18) and Large Business Supplement (2.6p). Also removes regulation 3b) from Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018

3. The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018

The Non-Domestic Rates (Day Nursery Relief) (Scotland ...

These Regulations provide 100% relief from business rates in respect of lands and heritages if they are used as a day nursery and a new entry is made on the valuation ...

Provides up to 100% relief for premises used wholly or mainly as day nurseries. De minimis applies to this relief.

4. The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018

Note- These Regulations will only apply to certain Councils.

Updates the pilot relief for telecoms masts  in 3 designated rural areas (maps) in the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 until 31 March 2029 and adds 17 new sites (delineated by grid references) where masts are likely to be built as part of the SG’s Digital Strategy. De minimis applies to this relief.

5. The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018

Extends transition relief arrangements into 2018-19 for hospitality properties and Aberdeen City/ Shire offices with an additional 12.5% real terms relief. Hospitality properties must have a rateable value under £1.5 million to qualify. De minimis applies to this relief.  Relief does not continue for former relief, splits or hydro premises.

6. The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018

Continues relief for hydro generation sites and increases the relief for Hydro generation where the RV is under £5 million to 60 %. De minimis applies to this relief.  Relief for new builds ends.

7. The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

This relief expands Fresh Start relief by reducing eligibility criteria to 6 months unoccupied prior to new occupation, doubles the relief to 100% for the first 12 months of new occupation and extends the relief to all categories of property with Rateable Value under £65,000. 

Additionally, The Non-Domestic Rates (Unoccupied Property) (Scotland) Regulations 1994 are updated largely unchanged. New Start relief ends, except for properties currently in receipt of relief. 

8. The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018

Provides 100% rates relief for certain new-build properties until a year after first occupation. Additionally the Regulations ensure that no increase in rates is payable for a year in respect of certain property improvements. Both measures are universal, so de minimis does not apply.

Last Modified: Thursday 08 March 2018 08:22
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