The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

This is the Statutory Instrument, which was approved on 16 March and comes into effect on 1 April.

 Rate-payers will have to apply for the 12.5% rate cap. The scheme is a Transitional Relief Scheme so there will be a calculation done to determine if the Ratepayer qualifies. Claiming the relief is down to individual businesses contacting relevant local authorities.

The full legislation can be read here:

http://www.legislation.gov.uk/ssi/2017/85/contents/made

Applications for Relief

(1) An application for relief must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and—

(a) “person authorised to sign on behalf of the ratepayer “means, where the ratepayer is—

(i) a partnership, a partner of that partnership;

(ii) a trust, a trustee of that trust;

(iii) a body corporate, a director of that body; and

(b) “sign” or ”signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000(1).

(2) An application under paragraph (1) must be made to the local authority by—

(a) addressing it to the authority; and

(b) delivering it or sending it to the authority’s office by post or electronic communication.

The ASSC has been advised that guidance may be issued along with the bills, which will be issued at the end of March 2017.

The legislation covering the Transitional Relief Scheme has been laid down by the Scottish Government and as such it would appear that all councils will be following the same procedures. An application will require to be completed, in order to be assessed for the relief.  There will have to be changes made to the NDR system to allow the calculation to be processed on the accounts. In the meantime the Rates Notices will be issued as normal at the end of this month.