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The Non-Domestic Rates (Levying) (Scotland) Regulations 1993

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3.—(1) Subject to the following provisions of these Regulations, the non-domestic rate in respect of any lands and heritages for a prescribed financial year shall be levied—

(a)in any case where a notional rateable value is determined under regulation 4 for that financial year for any lands and heritages to which that regulation applies, according to that notional rateable value; and

(b)in any other case, in accordance with the provisions of section 7 of the 1975 Act((1)) (rates to be levied according to the rateable value appearing in the valuation roll).

(2) Paragraph (1) is without prejudice to any relief, remission or reduction which may be, or may be required to be, given under any enactment from the amount of the non-domestic rate payable for a prescribed financial year.


Section 7 was amended by the 1987 Act, Schedule 1, paragraph 32 and the Local Government and Housing Act 1989, Schedule 6, paragraph 6.

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