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

S.S.I. 2020/101 · made 26 March 2020 · revised to 1 April 2025

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PDFs: Printed copy https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2020-revoked/pdf/ssi_20200101_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2020-revoked/pdf/ssipn_20200101_en.pdf

## Introductory text

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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 Citation and commencement

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 Interpretation - general

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 General 1.6% rates relief

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 4A Relief for lands and heritages used as a soft play centre, amusement arcade or amusement centre

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 Consequential amendments

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Schedule 1 Specified Purposes

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 1 Bed and breakfast accommodation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 2 Camping site

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 3 Caravan

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 4 Caravan site

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 5 Chalet, holiday hut and bothy

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 6 Guest house, hotel and hostel

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 7 Public house

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 8 Restaurant

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 9 Self-catering holiday accommodation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 10 Timeshare accommodation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 11 Market

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 12 Retail shop

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 13 Leisure

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 14 Service providers

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 15 Letting agency and funeral parlour

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Class 16 Travel agency

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Schedule 2: Airports

## 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Explanatory note

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ssi/2020/101 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2020-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.