Legislation – The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026

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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 Relief for electric vehicle charging points

9 Newly re-occupied property relief including 1 April 2026

10 Exemptions and discretionary reductions and remissions

11 Revocation and saving

PART 3
Miscellaneous Non-Domestic Rating Amendments

12 Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

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

Signature

Explanatory note

Changes to legislation:

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PART 2Levying Regulations

Exemptions and discretionary reductions and remissions10.

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 Act31 or paragraph 4 of schedule 2 of the 1997 Act32, 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 202033.
Annotations:
Commencement Information

I1Reg. 10 in force at 1.4.2026, see reg. 1

31

Section 3A was inserted by section 140(1) of the Community Empowerment (Scotland) Act 2015 (asp 6). Section 4(5) was relevantly amended by paragraph 57 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39), paragraph 2(a) of schedule 3 of the Local Government and Rating Act 1997 (c. 29) and section 98(3) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

32

Paragraph 4 was amended by section 28(4) of the Local Government in Scotland Act 2003 (asp 1).