The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023

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1. Introductory Text

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   PART 1 General

   1. 1. Citation and commencement

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   PART 2 Levying Regulations

   1. 2. Interpretation of Part 2

   2. 3. Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)

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

   4. 5. Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £100,000

   5. 6. Amount payable as rates – lands and heritages with rateable value exceeding £100,000

   6. 7. Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100, 000 or less

   7. 8. Exemptions and discretionary reductions and remissions

   8. 9. Revocation and saving

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   PART 3 Miscellaneous Non-Domestic Rating Amendments

   1. 10. Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016

   2. 11. Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016

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

   4. 13. Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022

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   PART 4 Relief under regulation 4 of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

   1. 14. Effect of revaluation

6. Signature

7. Explanatory Note