Introductory Text
PART 1 General
1.Citation and commencement
2.Interpretation - general
3.Applications for relief
PART 2 Retail, Hospitality and Leisure
4.Relief for lands and heritages used for retail, hospitality or leisure purposes
PART 3 Airports
5.Relief for lands and heritages used as or at an airport
PART 4 Consequential Amendment
6.Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
Signature
SCHEDULE 1
Specified Purposes
Class 1 Bed and breakfast accommodation
Class 2 Camping site
Class 3 Caravan
Class 4 Caravan site
Class 5 Chalet, holiday hut and bothy
Class 6 Guest house, hotel and hostel
Class 7 Public house
Class 8 Restaurant
Class 9 Self-catering holiday accommodation
Class 10 Timeshare accommodation
Class 11 Market
Class 12 Retail shop
Class 13 Leisure
Class 14 Service providers
Class 15 Letting agency and funeral parlour
Class 16 Travel agency
Class 17 News publishing
SCHEDULE 2
Airports
Explanatory Note