Legislation – The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

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Introduction

1 Citation and commencement

2 Interpretation – general

3 Applications for relief

4 Relief for lands and heritages used for retail, hospitality or leisure purposes

SCHEDULES

SCHEDULE Specified Purposes

Signature

Explanatory note

2022 No. 47
Rating And Valuation

The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.
1

1994 c. 39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12), section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).