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

There are currently no known outstanding effects for The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026, Section 13.

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PART 3Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202313.

(1)

The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202334 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 (k), omit “and”,

F1(b)

after sub-paragraph (l) insert—

“(m)

regulations 4, 4A and 5 of the Non-Domestic Rates (Retail, Hospitality and Leisure) (Scotland) Regulations 2026, and

(n)

regulations 3, 4 and 8 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.”