Legislation – The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025

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PART 3Miscellaneous Non-Domestic Rating Revocations

Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202010.

(1)

Subject to paragraph (2) the following are revoked—

(a)

the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202030,

(b)

the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 202031,

(c)

regulation 10 of the Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 202032

(2)

Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 as regards any request for relief under regulation 3, 4 or 4A of those Regulations on or before 1 April 2025.