The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021

1. Introductory Text

2. PART 1 General

   1. 1. Citation and commencement

3. PART 2 Levying Regulations

   1. 2. Interpretation of Part 2

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

   3. 4. Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £95,000

   4. 5. Amount payable as rates – lands and heritages with rateable value exceeding £95,000

   5. 6. Exemptions and discretionary reductions and remissions

   6. 7. Revocation and saving

4. PART 3 Miscellaneous Non-Domestic Rating Amendments

   1. 8. Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016

   2. 9. Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

   3. 10. Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018

   4. 11. Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

   5. 12. Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019

5. Signature

6. Explanatory Note