{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-and-miscellaneous-amendment-scotland-regulations-2023",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-and-miscellaneous-amendment-scotland-regulations-2023.json",
  "id": "ssi/2023/30",
  "title": "The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023",
  "short_title": "Non-Domestic Rates (Levying and Miscellaneous Amendment) 2023",
  "long_title": "These Regulations make provision for the amount payable as non-domestic rates in certain circumstances in respect of certain non-domestic properties in Scotland. The non-domestic rate for properties not covered by these Regulations is fixed by Order made under the Local Government (Scotland) Act 1975. For the financial year 2023-2024, the rate is fixed by the Non-Domestic Rate (Scotland) Order 2023 (S.S.I. 2023/29).",
  "citation": "S.S.I. 2023/30",
  "type": "ssi",
  "year": "2023",
  "number": "30",
  "version": "current",
  "date": "2023-02-07",
  "revised": true,
  "valid_from": "2024-04-01",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
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      "number": null,
      "heading": "Introductory text",
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      "extent": "S",
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      "path": "part/2",
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      "number": "2",
      "heading": "Levying Regulations",
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    {
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      "extent": "S",
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)",
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    {
      "path": "regulation/4",
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      "heading": "Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-and-miscellaneous-amendment-scotland-regulations-2023/regulation-4",
      "extent": "S",
      "status": "repealed",
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    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £100,000",
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      "extent": "S",
      "status": "repealed",
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amount payable as rates – lands and heritages with rateable value exceeding £100,000",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-and-miscellaneous-amendment-scotland-regulations-2023/regulation-6",
      "extent": "S",
      "status": "repealed",
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100, 000 or less",
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
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      "heading": "Exemptions and discretionary reductions and remissions",
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    {
      "path": "regulation/9",
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    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "Miscellaneous Non-Domestic Rating Amendments",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016",
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    {
      "path": "regulation/11",
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      "heading": "Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016",
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    {
      "path": "regulation/12",
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      "heading": "Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018",
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      "heading": "Amendment of the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022",
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      "heading": "Relief under regulation 4 of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018",
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      "status": null,
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    }
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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