These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994.

Regulation 2 makes provision to extend the “Fresh Start” and “New Start” rates relief schemes. The “Fresh Start” scheme is extended until 31st March 2018, while the “New Start” scheme is extended until 31st March 2020 (provided the relevant new entry in the valuation roll is made no later than 31st March 2018).