The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023
PART 1Introductory
1Citation and commencement
2Interpretation – general
3Interpretation – mergers
4Interpretation - splits
5Interpretation – reorganisations
PART 2Lands and heritages in the roll on 1 April 2023
6Application of Parts 2 and 4
7Amount payable as rates
8Notional liability
9Transitional limit
10Base liability
PART 3Reductions, remissions and exemptions
11Charitable and other reductions
12Partially unoccupied lands and heritages
13Exemptions and discretionary reductions and remissions
PART 4Cases involving small business bonus scheme relief or rural property relief as at 31 March 2023
14Cap for properties with small business bonus scheme relief or rural property relief
PART 5Parks
15Relief for parks or parts of parks previously exempt from rating and becoming rateable on 1 April 2023
PART 6General
16Applications for relief
17Amendment of the new and improved property relief Regulations
2023 No. 31
Rating And Valuation

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.