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Introductory Text
PART 1 Introductory
1.Citation and commencement
2.Interpretation – general
3.Interpretation – mergers
4.Interpretation – splits
5.Interpretation – reorganisations
PART 2 Lands and heritages on roll on 1st April 2017
6.Application of Part 2
7.Amount payable as rates
8.Notional liability
9.Transitional limit
10.Base liability
11.Changes in rateable value after 1st April 2017
PART 3 Reductions, remissions and exemptions
12.Charitable and other reductions
13.Former full relief properties
14.Partially unoccupied lands and heritages
15.Exemptions and discretionary reductions and remissions
16.Relief-further provision
PART 4 General
17.Applications for relief
18.Amendment of the Non-Domestic Rates (Levying) (Scotland) Regulations 2017
Signature
SCHEDULE
Specified Purposes
Class 1 Bed and breakfast accommodation
Class 2 Camping site
Class 3 Caravan
Class 4 Caravan site
Class 5 Chalet and holiday hut
Class 6 Guest house, hotel and hostels
Class 7 Public house
Class 8 Restaurants
Class 9 Renewable energy generation
Class 10 Self-catering holiday accommodation
Class 11 Timeshare accommodation
Class 12 Offices
Explanatory Note