Legislation – The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021

PART 1
General

1 Citation and commencement

2 Interpretation – general

3 Applications for relief

PART 2
Retail, Hospitality and Leisure

4 Relief for lands and heritages used for retail, hospitality or leisure purposes

PART 3
Airports

5 Relief for lands and heritages used as or at an airport

PART 4
Consequential Amendment

6 Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

SCHEDULES

SCHEDULE 1 Specified Purposes

SCHEDULE 2 Airports

Explanatory note

Which version?
Latest available (Revised)
Original (As enacted)

KATE FORBES

A member of the Scottish Government

St Andrew’s House,

Edinburgh

At 1.10 p.m. on 18th March 2021