Legislation – The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026

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Introduction

PART 1
General

1 Citation and commencement

PART 2
Levying Regulations

2 Interpretation of Part 2

3 Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)

4 Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)

5 Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,000

6 Amount payable as rates – lands and heritages with rateable value exceeding £100,000

7 Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100,000 or less

8 Relief for electric vehicle charging points

9 Newly re-occupied property relief including 1 April 2026

10 Exemptions and discretionary reductions and remissions

11 Revocation and saving

PART 3
Miscellaneous Non-Domestic Rating Amendments

12 Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

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

Signature

Explanatory note

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)

Before Part 4 (applications for relief) insert—

“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.”.