# The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 (revoked)

S.S.I. 2022/47 · made 8 February 2022 · revised to 1 April 2025

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PDFs: Printed copy https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2022-revoked/pdf/ssi_20220047_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2022-revoked/pdf/ssipn_20220047_en.pdf

## Introductory text

Rating And Valuation
Made 8th February 2022
Laid before the Scottish Parliament 10th February 2022
Coming into force 1st April 2022
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## 1 Citation and commencement

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## 2 Interpretation - general

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## 3 Applications for relief

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

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## Signature

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## Specified Purposes

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## Explanatory note

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Source: https://www.legislation.gov.uk/ssi/2022/47 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-coronavirus-reliefs-scotland-regulations-2022-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.