The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021

Class 15 Letting agency and funeral parlour

Use as a property letting agency operated by a person who on 21 March 2020 was or had applied to be a registered letting agent (within the meaning of Part 4 of the Housing (Scotland) Act 2014)(1) or as a funeral parlour.

(1)

2014 asp 14. The term ‘registered letting agent’ is defined in section 32(4) of that Act.