Non Domestic Rates Transitional Relief Regulations

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

The Non Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 were laid in Scottish Parliament on 23 February 2018 and will come into force with effect from 1 April 2018.  These regulations amend the Non Domestic Rates (Transitional Relief) (Scotland) Regulations 2017.

The regulations extend transitional relief arrangements into 2019/20 and provide additional relief of 12.5% in real terms for the following specific classifications of property: Bed & Breakfast accommodation, Camping Site, Caravan, Caravan Site, Chalet & Holiday Hut, Guest House, Hotels & Hostels, Public House, Restaurants, Self-Catering Holiday accommodation.   From 1 April 2018 relief will also be restricted to properties that have a rateable value less than £1.5M.

 

The scheme is application based and awards of relief are subject to European Commission State aid rules.

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