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					<dc:identifier>http://www.legislation.gov.uk/ssi/2022/47</dc:identifier><dc:title>The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 (revoked)</dc:title><dc:language>en</dc:language><dc:subject scheme="SIheading">RATING AND VALUATION</dc:subject><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2025-06-23</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-04-01</dct:valid>
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					<ukm:SecondaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="secondary"/><ukm:DocumentMainType Value="ScottishStatutoryInstrument"/><ukm:DocumentStatus Value="revised"/><ukm:DocumentMinorType Value="regulation"/></ukm:DocumentClassification><ukm:Year Value="2022"/><ukm:Number Value="47"/><ukm:Made Date="2022-02-08"/><ukm:Laid Date="2022-02-10" Class="ScottishParliament"/><ukm:ComingIntoForce>
<ukm:DateTime Date="2022-04-01"/></ukm:ComingIntoForce><ukm:ISBN Value="9780111053546"/></ukm:SecondaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ssi/2022/47/pdfs/ssipn_20220047_en.pdf" Date="2022-02-10" Title="Policy Note" Size="38017"/></ukm:Alternatives>       
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<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/introduction" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/introduction" RestrictExtent="S" Status="Repealed" RestrictStartDate="2025-04-01"><Number>2022 No. 47</Number><SubjectInformation><Subject><Title>Rating And Valuation</Title></Subject></SubjectInformation><Title>The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 (revoked)<CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/></Title><MadeDate><Text>Made</Text><DateText>8th February 2022</DateText></MadeDate><LaidDate><Text>Laid before the Scottish Parliament</Text><DateText>10th February 2022</DateText></LaidDate><ComingIntoForce><Text>Coming into force</Text><DateText>1st April 2022</DateText></ComingIntoForce><SecondaryPreamble><EnactingText><Para><Text><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></Para></EnactingText></SecondaryPreamble></SecondaryPrelims>
<Body DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/body" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/body" NumberOfProvisions="4" RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title>Citation and commencement</Title><P1 DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/regulation/1" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/regulation/1" id="regulation-1"><Pnumber><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>1</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title>Interpretation - general</Title><P1 DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/regulation/2" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/regulation/2" id="regulation-2"><Pnumber><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>2</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title>Applications for relief</Title><P1 DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/regulation/3" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/regulation/3" id="regulation-3"><Pnumber><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>3</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title>Relief for lands and heritages used for retail, hospitality or leisure purposes</Title><P1 DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/regulation/4" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/regulation/4" id="regulation-4"><Pnumber><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>4</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group><SignedSection DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/signature" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/signature" RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Para><Text><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></Para></SignedSection></Body>
<Schedules RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Schedule DocumentURI="http://www.legislation.gov.uk/ssi/2022/47/schedule" IdURI="http://www.legislation.gov.uk/id/ssi/2022/47/schedule" id="schedule" RestrictExtent="S" Status="Repealed" Match="false" RestrictStartDate="2025-04-01"><Number><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>SCHEDULE</Number><TitleBlock><Title>Specified Purposes</Title></TitleBlock><Reference>Regulation 4(1)</Reference><ScheduleBody><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 1 Bed and breakfast accommodation</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 2 Camping site</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 3 Caravan</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 4 Caravan site</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 5 Chalet, holiday hut and bothy</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 6 Guest house, hotel and hostel</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 7 Public house</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 8 Restaurant</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 9 Self-catering holiday accommodation</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 10 Timeshare accommodation</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 11 Market</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 12 Retail shop</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 13 Leisure</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 14 Service providers</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 15 Letting agency and funeral parlour</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 16 Travel agency</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group><P1group RestrictExtent="S" RestrictStartDate="2025-04-01" Status="Repealed" Match="false"><Title><CommentaryRef Ref="key-90d641c08ce2e76922febd6d4c752437"/>Class 17 News publishing</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></P1group></ScheduleBody></Schedule></Schedules>
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</Secondary><Commentaries><Commentary id="key-90d641c08ce2e76922febd6d4c752437" Type="F"><Para><Text><CitationSubRef id="ct5hl0dj5-00003" SectionRef="introduction" URI="http://www.legislation.gov.uk/id/ssi/2022/47">Regulations</CitationSubRef> revoked (1.4.2025) by <Citation URI="http://www.legislation.gov.uk/id/ssi/2025/38" id="ct5hl0dj5-00004" Class="ScottishStatutoryInstrument" Year="2025" Number="38" Title="The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025">The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38)</Citation>, <CitationSubRef CitationRef="ct5hl0dj5-00004" id="ct5hl0dj5-00005" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/ssi/2025/38/regulation/1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="ct5hl0dj5-00004" id="ct5hl0dj5-00006" SectionRef="regulation-12-1" URI="http://www.legislation.gov.uk/id/ssi/2025/38/regulation/12/1" Operative="true">12(1)</CitationSubRef> (with <CitationSubRef CitationRef="ct5hl0dj5-00004" id="ct5hl0dj5-00007" SectionRef="regulation-12-2" URI="http://www.legislation.gov.uk/id/ssi/2025/38/regulation/12/2">reg. 12(2)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>