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

PART 3Miscellaneous Non-Domestic Rating Amendments

Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202313.

(1)

The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 202334 are amended in accordance with paragraph (2).

(2)

In regulation 3(2) (conditions on granting non-domestic rates relief)—

(a)

at the end of sub-paragraph (k), omit “and”,

(b)

after sub-paragraph (l) insert—

“(m)

regulations 4 and 5 of the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 202635, and

(n)

regulations 3, 4 and 8 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 202636