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 202111.

(1)

Subject to paragraph (2), the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202133 are revoked.

(2)

Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 as regards any application made under regulation 3 of those Regulations on or before 1 April 2025.