The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (revoked)
1
Citation and commencement
2
Interpretation - general
3
General 1.6% rates relief
4
Relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airport
4A
Relief for lands and heritages used as a soft play centre, amusement arcade or amusement centre
5
Consequential amendments
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
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2020 No. 101

Rating And Valuation

The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (revoked)
Made
at 3.30 p.m. on 26th March 2020
Laid before the Scottish Parliament
at 4.30 p.m. on 26th March 2020
Coming into force
31st March 2020
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations revoked (1.4.2025) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38), regs. 1, 10(1)(a) (with reg. 10(2))