There are currently no known outstanding effects for The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026, Section 4.

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PART 2Levying Regulations

Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)4.

(1)

Subject to paragraph (5), this regulation applies to lands and heritages on any day in the relevant year where—

(a)

they comprise multiple entries in the roll,

(b)

a single ratepayer is liable to pay rates in respect of them, and

(c)

they have a cumulative rateable value not exceeding £35,000.

(2)

Where there is entitlement to relief under both this regulation and regulation 7 of the 2026 Regulations, relief under paragraph (1) is to be applied to the amount of rates payable after regulation 7 of the 2026 Regulations is applied.

(3)

Subject to paragraph (4), where the cumulative rateable value of the lands and heritages falls within one of the ranges specified in Column 1 of the table below, the amount of rates payable is to be reduced by the percentage specified in, or calculated in accordance with, the corresponding entry in Column 2, (where RV is the rateable value of the lands and heritages on the relevant day).

Column 1 Cumulative rateable value range (multiple entries in the roll)	Column 2 Percentage of rate relief
£12,000 or less	100%
£12,001 to £35,000	25% on each individual property with a rateable value of £15,000 or less For individual properties with rateable value £15,001 to £19, 999 relief percentage = $25 \times (\frac{(20000 - R V)}{5000})$

Column 1 Cumulative rateable value range (multiple entries in the roll)

Column 2 Percentage of rate relief

£12,000 or less

100%

£12,001 to £35,000

25% on each individual property with a rateable value of £15,000 or less

For individual properties with rateable value £15,001 to £19, 999 relief percentage =

25 \times (\frac{(20000 - R V)}{5000})

(4)

The amount of rate relief calculated under paragraph (3) is to be reduced by the amount of any—

(a)

reduction by virtue of one or more of the following enactments—

(i)

section 4(2) of the 1962 Act,

(ii)

section 4(5)(c) of the 1962 Act,

(iii)

section 24A of the 1966 Act,

(iv)

section 4 or 5 of the Rating (Disabled Persons) Act 1978,

(v)

paragraph 3(1) of schedule 2 of the 1997 Act, or

(b)

determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956,

but only to the extent that the amount of such rate relief is reduced to nil.

(5)

This regulation does not apply to—

(a)

lands and heritages which are—

(i)

unoccupied, or

(ii)

used wholly or mainly for—

(aa)

the accommodation of one or more advertisements,

(bb)

the provision of facilities for betting (whether by making or accepting bets, or by acting as a betting intermediary),

(cc)

the provision of one or more parking places, or

(dd)

payday lending,

(b)

lands and heritages which are wholly or mainly used for a purpose for which a short-term let licence is required, in accordance with article 4 of the 2022 Order, but for which no such licence has been obtained,

(c)

deer forests, except—

(i)

deer forests on which—

(aa)

shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, and

(bb)

any deer shot are made available for human consumption as venison, and

(ii)

deer forests on which shooting rights are not exercised in practice, or

(d)

shootings, except—

(i)

shootings which are crofts, agricultural landholdings or small landholdings,

(ii)

shootings which are leased on a commercial basis to a person who, in accordance with the Rural Development (Scotland) Regulations 2015, is in receipt of support under the Scottish Rural Development Programme, on account of being a new entrant to farming,

(iii)

shootings which are leased in accordance with the model lease for environmental purposes made available by the Scottish Ministers in terms of section 11 of the Land Reform (Scotland) Act 2025,

(iv)

shootings on which—

(aa)

shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, and

(bb)

any deer shot are made available for human consumption as venison, and

(v)

shootings on which shooting rights are not exercised in practice.