Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 as regards any request for relief under regulation 3, 4 or 4A of those Regulations on or before 1 April 2025.

Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202111.

(1)

Subject to paragraph (2), the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202133 are revoked.

(2)

Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 as regards any application made under regulation 3 of those Regulations on or before 1 April 2025.

Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202212.

(1)

Subject to paragraph (2) the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202234 are revoked.

(2)

Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 as regards any application made under regulation 3 of those Regulations on or before 1 April 2025.

Revocation of regulation 11A of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 202213.

Regulation 11A (part 3A – effect of revaluation on relief granted under regulation 10) of the 2022 Regulations35 is revoked.

Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202314.

(1)

The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202336 are amended in accordance with paragraph (2).

(2)

In regulation 3(2) (conditions on granting non-domestic rates relief), omit sub-paragraph (h).