Legislation – The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025

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Introduction

PART 1
General

1 Citation and commencement

PART 2
Levying Regulations

2 Interpretation of Part 2

3 Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)

4 Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)

5 Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,000

6 Amount payable as rates – lands and heritages with rateable value exceeding £100,000

7 Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100,000 or less

8 Exemptions and discretionary reductions and remissions

9 Revocation and saving

PART 3
Miscellaneous Non-Domestic Rating Revocations

10 Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020

11 Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021

12 Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

13 Revocation of regulation 11A of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

14 Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Signature

Explanatory note

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The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025
PART 1General
1Citation and commencement
PART 2Levying Regulations
2Interpretation of Part 2
3Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)
4Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)
5Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,000
6Amount payable as rates – lands and heritages with rateable value exceeding £100,000
7Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100,000 or less
8Exemptions and discretionary reductions and remissions
9Revocation and saving
PART 3Miscellaneous Non-Domestic Rating Revocations
10Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020
11Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021
12Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022
13Revocation of regulation 11A of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022
14Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023
2025 No. 38
Rating And Valuation

The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.
1

1994 c. 39. Section 153 was relevantly amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).