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

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025. Any changes that have already been made by the team appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to Regulation 2:

reg. 2 coming into force by S.S.I. 2025/38 reg. 1
reg. 2–7 revoked by S.S.I. 2026/68 reg. 11(1)

PART 2Levying Regulations

Interpretation of Part 22.

In this Part—

“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 19622,

“the 1966 Act” means the Local Government (Scotland) Act 19663,

“the 1975 Act” means the Local Government (Scotland) Act 19754,

“the 1997 Act” means the Local Government and Rating Act 19975,

“the 2022 Regulations” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 20226,

“the 2025 Regulations” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20257,

“advertisement” means a sign, placard, board or device, whether illuminated or not, used for the purpose of advertisement,

“betting” means making or accepting a bet on—

(a)

the outcome of a race, competition or other event or process,

(b)

the likelihood of anything occurring or not occurring, or

(c)

whether anything is true or not,

“betting intermediary” means a person who provides a service designed to facilitate the making or acceptance of bets between others,

“cumulative rateable value” means the total rateable value of all lands and heritages in respect of which an individual ratepayer is liable to pay rates,

“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 18548,

“parking place” means a place where vehicles may wait,

“part residential subjects” has the meaning prescribed by and under section 99(1) of the Local Government Finance Act 19929,

“payday lending” means, in the course of a business involving lending, the making of, or advertising the availability of, loan agreements in relation to which the credit provided is to be repaid or substantially repaid over a period that does not exceed 12 months and being loan agreements with an annual percentage rate of interest equal to or exceeding 100%,

“rateable value”, in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects, and

(b)

in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect,

“rates” means non-domestic rates levied under section 7B of the 1975 Act10,

“the reference amount” means the total amount of any relevant increases under section 2A(5) of the 1975 Act11 made in respect of the lands and heritages taking effect on a day within the previous 12 months,

“the roll” means a valuation roll made up under section 1(1) of the 1975 Act.