The Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017 No. 22

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017 and come into force on 1st April 2017.

Amount payable – certain lands and heritages in a rural area

2.—(1) No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997(1) applies to the lands and heritages.

(2) A “relevant financial year” is a financial year beginning after 31st March 2017.

DEREK MACKAY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

25th January 2017