Scottish Statutory Instruments
2021 No. 151
Rating And Valuation
The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 (revoked)
Regulations revoked (1.4.2025) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38), regs. 1, 11(1) (with reg. 11(2))
Made at 1.10 p.m. on 18th March 2021
Laid before the Scottish Parliament at 3.00 p.m. on 18th March 2021
Coming into force 1st April 2021

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PART 1 General

Citation and commencement
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Interpretation - general
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Applications for relief
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 2 Retail, Hospitality and Leisure

Relief for lands and heritages used for retail, hospitality or leisure purposes
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 3 Airports

Relief for lands and heritages used as or at an airport
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 4 Consequential Amendment

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
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SCHEDULE 1 Specified Purposes
Regulation 4(1)

Class 1 Bed and breakfast accommodation
Use as bed and breakfast accommodation.

Class 2 Camping site
Use as a camping site.

Class 3 Caravan
Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).

Class 4 Caravan site
Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960).

Class 5 Chalet, holiday hut and bothy
Use as a chalet, holiday hut or bothy.

Class 6 Guest house, hotel and hostel
Use as a guest house, hotel or hostel, where no significant element of care is provided.

Class 7 Public house
Use as a public house or nightclub where the following conditions are satisfied—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Class 8 Restaurant
Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.

Class 9 Self-catering holiday accommodation
Use as self-catering holiday accommodation.

Class 10 Timeshare accommodation
Use as timeshare accommodation.

Class 11 Market
Use as a market place on which goods are exhibited for sale to members of the public.

Class 12 Retail shop
Use as a shop, being a building or part of a building that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business.

Class 13 Leisure
Use as an arts gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility or soft play centre.
Use as an amusement arcade or amusement centre, but excluding any lands and heritages on which any licence allows the operation of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007.

Class 14 Service providers
Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods.

Class 15 Letting agency and funeral parlour
Use as a property letting agency operated by a person who on 21 March 2020 was or had applied to be a registered letting agent (within the meaning of Part 4 of the Housing (Scotland) Act 2014) or as a funeral parlour.

Class 16 Travel agency
Use as a travel agency or by a tour operator.

Class 17 News publishing
Use as premises for the production of newspapers and related news platforms.

SCHEDULE 2 Airports
Regulation 5(1)
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