Legislation – The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025

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Introduction

1 Citation and commencement

2 Interpretation

3 Applications for relief

4 Relief for lands and heritages used for hospitality purposes

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

6 Amendment of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024

SCHEDULES

SCHEDULE Specified Purposes

Signature

Explanatory note

Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 20235.

(1)

The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202310 are amended in accordance with paragraph (2).

(2)

In regulation 3(2) (conditions on granting non-domestic rates relief)—

(a)

at the end of sub-paragraph (j) omit “and”,

(b)

at the end of sub-paragraph (k) insert—

“, and

(l)

regulation 4 of the Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025”.