A series of Scottish Statutory Instruments (SSIs) were laid in Parliament that will come into force on 1 April, 2023. This is linked to the business rate measures announced at the Scottish Budget Statement and to the applicable poundage and reliefs.

With the legislation now laid in respect of the poundage, SBBS, transitional and other reliefs ratepayers can budget from 2023/24 based on the draft Rateable Values (RV).

1.      The Non-Domestic Rate (Scotland) Order 2023

The Non-Domestic Rate (Scotland) Order 2023

This instrument sets the non-domestic rate (NDR) poundage, also known as the Basic Property rate, in Scotland at 49.8p for 2023-24.

2.      The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023

The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023

These regulations provide for a number of NDR policies for 2023-24:

·        Poundage supplements

·        Small Business Bonus Scheme relief

·        Fresh Start relief from 2023 onwards, with technical amendments to take account of the revaluation

·        Enterprise Areas relief extended by one year to 31 March 2024

·        An update to mobile mast grid references eligible for Telecommunications Mobile Masts relief

·        An extension to Day Nursery relief, removing the end date of the relief

·        Technical amendments to Business Growth Accelerator (BGA) relief to take account of the revaluation. It also clarifies that BGA relief is not available for properties eligible for the Parks Transitional relief.

3.      The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023

These regulations set out the following transitional schemes following the revaluation on 1 April 2023:

·        A general Revaluation Transitional Relief to cap bills for properties seeing increases in their Rateable Values at revaluation.

·        A Small Business Transitional Relief scheme to cap bill increases for properties losing eligibility for, or seeing a reduction in, Small Business Bonus Scheme or Rural Rates relief

·        A ‘Parks’ Transitional relief for parks, or parts of parks, added to the valuation roll for the first time on 1 April 2023.

         4.      The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2023

The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2023

These regulations exempt from prescribed plant and machinery used in connection with on-site renewable energy generation and storage, until 31 March 2035.

          5. The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

 These regulations ensure that the awarding of prescribed non-domestic rates reliefs is compatible with the Subsidy Control Act 2022.

Businesses wanting to challenge their RV in Scotland, have until July 31, 202 to do so. In the absence of a material change of circumstance, this value will remain in place until 31 March 2026.

For further advice and expert guidance contact us.