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

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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 Exemptions and discretionary reductions and remissions

9 Revocation and saving

PART 3
Miscellaneous Non-Domestic Rating Revocations

10 Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020

11 Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021

12 Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

13 Revocation of regulation 11A of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

14 Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Signature

Explanatory note

PART 3Miscellaneous Non-Domestic Rating Revocations

Revocation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202212.

(1)

Subject to paragraph (2) the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202234 are revoked.

(2)

Nothing in paragraph (1) affects the continuing operation of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 as regards any application made under regulation 3 of those Regulations on or before 1 April 2025.