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

New Search

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 2Levying Regulations

Relief for electric vehicle charging points8.

(1)

No rates are payable in respect of lands and heritages on a day in the financial years 2026-2027 to, and including, 2035-2036 where—

(a)

the lands and heritages consist wholly or mainly of an electric vehicle charging point and associated bay,

(b)

the charging point is intended for use primarily by members of the general public, and

(c)

an application is made in accordance with the requirements set out in regulation 7(4).

(2)

Where there is an entitlement to relief under both this regulation and regulation 7 of the 2026 Regulations relief under paragraph (1) is to be applied to the amount of rates payable after regulation 7 of the 2026 Regulations is applied.

(3)

For the avoidance of doubt, relief under paragraph (1) is not excluded where a charging point temporarily ceases to operate, and is therefore unavailable for use by members of the public.