The Non-Domestic Rates (Levying) (Scotland) Regulations 2012 No. 28

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Amount payable as rates – lands and heritages with rateable value of £18,000 or less

5. 4. Amount payable as rates – lands and heritages with rateable value of more than £35,000

6. 5. Exemptions and discretionary reductions and remissions

7. 6. Partial revocation of the 2010 Regulations

8. Signature

9. Explanatory Note