177. The key legislation is The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022.
178. Properties that either (i) have a RV no greater than £1.5 million, and are wholly or mainly used for the specified purpose(s) of bed and breakfast accommodation, camping site, caravan, caravan site, chalet and holiday hut guest house, hotel, hostel, pub, restaurant, self-catering holiday accommodation or timeshare accommodation; or (ii) offices in Aberdeen City and Aberdeenshire, are entitled to a cap in their gross rates bill increase between 31 March 2021 and the day in question of 12.5% (also 12.5% in cash terms), subject to adjustment in respect of any changes in rateable value taking effect after 1 April 2017.
179. The factor for limiting increases is 1.125.
180. Table 6 shows the values of the cap from 1 April 2017.
|Real terms annual cap||12.50%||12.50%||12.50%||12.50%||12.50%||12.50%|
|Cash terms annual cap||14.75%||15.80%||14.80%||14.40%||12.50%||14.30%|
|Cumulated cash terms increase in rates liability from 2016-17||14.75%||32.90%||52.70%||74.70%||96.50%||124.72%|
181. The gross bill for these purposes is the RV multiplied by the non-domestic rate plus, where applicable, the intermediate or higher property rate. For mergers taking effect on 1 April 2017, the comparison is with the 'relevant old entries' on 31 March 2017.
182. A property that is a split, reorganisation or merger with effect from 2 April 2017 or later is not eligible for relief.
183. A property can continue to be eligible for this relief upon a change of ratepayer, provided the required application has been made.
184. Other mandatory reliefs (i.e. under other legislation) are applicable to the transitional limit where the latter has effect.
185. This relief is mandatory and 100% funded by the Scottish Government.
186. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.
There is a problem
Thanks for your feedback