Legislation – The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026
Changes to legislation:
There are currently no known outstanding effects for The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026, Section 12.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
PART 3Miscellaneous Non-Domestic Rating Amendments
Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 202212.
(1)
The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 are amended in accordance with paragraph (2).
(2)
“PART 3B
Effect of revaluation year 2026-2027 on relief granted under regulation 10C11B.
(1)
Subject to paragraph (3), paragraph (2) applies where relief is granted under regulation 10C in respect of the financial year 2026-2027 and for which the period of relief includes 1 April 2026.
(2)
In respect of 1 April 2026, and the remainder of the period of relief, relief granted under regulation 10C is to consist of the same percentage of relief as applied in respect of 31 March 2026 under regulation 10B, but calculated on the basis of the rateable value of the lands and heritages as it applies as a result of revaluation.
(3)
Relief granted under regulation 10C does not apply to the extent that, taken together with the relief granted under any other enactment, the rates payable are reduced to an amount less than nil.”.