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

There are currently no known outstanding effects for The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026, Section 9.

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PART 2Levying Regulations

Newly re-occupied property relief including 1 April 20269.

(1)

Paragraph (2) applies where—

(a)

relief has been granted in respect of lands and heritages under regulation 7 of the 2025 Regulations,

(b)

that relief applied to the lands and heritages on 31 March 2026, and

(c)

less than 12 months have elapsed since the date on which the lands and heritages became re-occupied.

(2)

No rates are payable in respect of lands and heritages to which paragraph (1) applies until the end of the period of 12 months beginning with the date they became occupied.

(3)

Paragraph (2) applies regardless of—

(a)

any change to the rateable value of the lands and heritages as a result of revaluation on 1 April 2026, or

(b)

any other change to the eligibility of the lands and heritages for the relief with effect from 1 April 2026.