http://www.legislation.gov.uk/ssi/2020/101/schedule/1/paragraph/1n5/madeThe Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020enKing's Printer for Scotland2020-03-26RATING AND VALUATIONThese Regulations introduce two reliefs in relation to non-domestic rates and the financial year beginning on 1 April 2020.SCHEDULE 1Specified PurposesClass 5 Chalet, holiday hut and bothyUse as a chalet, holiday hut or bothy.