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The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (revoked)

S.S.I. 2020/101 · Made 26 March 2020 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2025.

Rating And Valuation

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

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Annotations to the whole text

Textual amendments

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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))

Contents

  1. 1Citation and commencement Repealed
  2. 2Interpretation - general Repealed
  3. 3General 1.6% rates relief Repealed
  4. 4Relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airport Repealed
  5. 4ARelief for lands and heritages used as a soft play centre, amusement arcade or amusement centre Repealed
  6. 5Consequential amendments Repealed
  7. Signature
  8. Schedule 1Specified Purposes Repealed
  9. Class 1 Bed and breakfast accommodation Repealed
  10. Class 2 Camping site Repealed
  11. Class 3 Caravan Repealed
  12. Class 4 Caravan site Repealed
  13. Class 5 Chalet, holiday hut and bothy Repealed
  14. Class 6 Guest house, hotel and hostel Repealed
  15. Class 7 Public house Repealed
  16. Class 8 Restaurant Repealed
  17. Class 9 Self-catering holiday accommodation Repealed
  18. Class 10 Timeshare accommodation Repealed
  19. Class 11 Market Repealed
  20. Class 12 Retail shop Repealed
  21. Class 13 Leisure Repealed
  22. Class 14 Service providers Repealed
  23. Class 15 Letting agency and funeral parlour Repealed
  24. Class 16 Travel agency Repealed
  25. Schedule 2: Airports Repealed
  26. Paragraph Repealed
  27. Explanatory note

1Citation and commencementF1

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2Interpretation - generalF1

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3General 1.6% rates reliefF1

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4Relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airportF1

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4ARelief for lands and heritages used as a soft play centre, amusement arcade or amusement centreF1

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5Consequential amendmentsF1

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Signature

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Schedule 1Specified PurposesF1

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Class 1 Bed and breakfast accommodationF1

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Class 2 Camping siteF1

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Class 3 CaravanF1

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Class 4 Caravan siteF1

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Class 5 Chalet, holiday hut and bothyF1

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Class 6 Guest house, hotel and hostelF1

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Class 7 Public houseF1

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Class 8 RestaurantF1

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Class 9 Self-catering holiday accommodationF1

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Class 10 Timeshare accommodationF1

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Class 11 MarketF1

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Class 12 Retail shopF1

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Class 13 LeisureF1

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Class 14 Service providersF1

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Class 15 Letting agency and funeral parlourF1

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Class 16 Travel agencyF1

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Explanatory note

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