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

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PART 2Levying Regulations

Exemptions and discretionary reductions and remissions8.

Nothing in this Part of these Regulations—

(a)

requires rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day,

(b)

prejudices the power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act26 or paragraph 4 of schedule 2 of the 1997 Act27, or

(c)

prejudices the power of a local authority to give notice to a ratepayer under section 20 of the Non-Domestic Rates (Scotland) Act 202028.