Part 2 Levying Regulations

Scotland

1. 2Interpretation of Part 2
2. 3Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)
3. 4Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)
4. 5Amount payable as rates – lands and heritages with rateable value exceeding £51,000 but not exceeding £100,000
5. 6Amount payable as rates – lands and heritages with rateable value exceeding £100,000
6. 7Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100,000 or less
7. 8Relief for electric vehicle charging points
8. 9Newly re-occupied property relief including 1 April 2026
9. 10Exemptions and discretionary reductions and remissions
10. 11Revocation and saving