# The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 (revoked)

S.S.I. 2021/151 · made 18 March 2021 · revised to 1 April 2025

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PDFs: Printed copy https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2021-revoked/pdf/ssi_20210151_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2021-revoked/pdf/ssipn_20210151_en.pdf

## Introductory text

Rating And Valuation
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

## 1 Citation and commencement

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## 2 Interpretation - general

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## 3 Applications for relief

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## Part 2: Retail, Hospitality and Leisure

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

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## Part 3: Airports

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

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## Part 4: Consequential Amendment

## 6 Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

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## Signature

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## Schedule 1 Specified Purposes

Use as bed and breakfast accommodation.

## Schedule 2 Airports

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## Explanatory note

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Source: https://www.legislation.gov.uk/ssi/2021/151 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2021-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.