The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
PART 1
General
1
Citation and commencement
PART 2
Levying Regulations
2
Interpretation of Part 2
3
Amount payable as rates – lands and heritages with rateable value of £18,000 or less
4
Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £95,000
5
Amount payable as rates – lands and heritages with rateable value exceeding £95,000
6
Exemptions and discretionary reductions and remissions
7
Revocation and saving
PART 3
Miscellaneous Non-Domestic Rating Amendments
8
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
9
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
10
Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018
11
Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
12
Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019
2021 No. 65

Rating And Valuation

The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
Made
4th February 2021
Laid before the Scottish Parliament
8th February 2021
Coming into force
1st April 2021
The Scottish Ministers make the following Regulations in exercise of the power conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and all other powers enabling them to do so.
1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12), section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).