Legislation – The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025
Applications for relief3.
(1)
An application for relief under these Regulations must—
(a)
be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and
(b)
be made to the rating authority in whose roll the entry for the lands and heritages appears by—
(i)
addressing it to the authority, and
(ii)
delivering it or sending it to the authority’s office by post or electronic communication.
(2)
For the purposes of paragraph (1)—
“electronic communication” has the meaning given to it by section 15(1) (general interpretation) of the Electronic Communications Act 2000 (“the 2000 Act”)7,
“person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(a)
a partnership, a partner of that partnership,
(b)
a trust, a trustee of that trust,
(c)
a body corporate, a director of that body,
“sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) (electronic signatures and related certificates) of the 2000 Act8.