Legislation – The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026

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Introduction

1 Citation and commencement

2 Amendment of the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026

3 Amendment of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026

4 Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026

Signature

Explanatory note

The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026
1Citation and commencement
2Amendment of the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026
3Amendment of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026
4Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026
2026 No. 135
Rating And Valuation

The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the power 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).