{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010.json",
  "id": "ssi/2010/440",
  "title": "The Non-Domestic Rates (Levying) (Scotland) ( No. 2) Regulations 2010",
  "short_title": "Non-Domestic Rates (Levying) 2010",
  "long_title": "These Regulations make provision for the amount payable in certain circumstances as non‑domestic rates in respect of non‑domestic subjects in Scotland. They apply only to the financial year 2011‑2012. The non‑domestic rate for subjects not covered by these Regulations or the Non-Domestic Rates (Levying) (Scotland) (No. 3) Regulations 2010 (S.S.I. 2010/441) is fixed by Order made under the Local Government (Scotland) Act 1975.",
  "citation": "S.S.I. 2010/440",
  "type": "ssi",
  "year": "2010",
  "number": "440",
  "version": "current",
  "date": "2010-12-08",
  "revised": true,
  "valid_from": "2012-04-01",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/introduction",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-1",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-2",
      "extent": "S",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amount payable as rates– lands and heritages with rateable value of £18,000 or less",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-3",
      "extent": "S",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amount payable as rates– lands and heritages with rateable value of more than £35,000",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-4",
      "extent": "S",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Renewable Energy Generation Relief",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-5",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Exemptions and discretionary reductions and remissions",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-6",
      "extent": "S",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Revocation of the 2010 Regulations",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/regulation-7",
      "extent": "S",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/signature",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/note",
      "extent": "S",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-12-09",
      "size": 123130,
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/pdf/ssi_20100440_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2010/440/pdfs/ssi_20100440_en.pdf"
    },
    {
      "title": "Executive Note",
      "main": false,
      "language": null,
      "date": "2010-12-09",
      "size": 78695,
      "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/pdf/ssien_20100440_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2010/440/pdfs/ssien_20100440_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/39",
      "title": "Local Government etc. (Scotland) Act 1994",
      "url": "https://openlegislation.uk/local-government-etc-scotland-act-1994",
      "provisions": []
    }
  ],
  "changes_made_to": 11,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/changes.json",
  "changes_made_by": 10,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-no-2-regulations-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2010/440",
    "retrieved_at": "2026-10-28T21:52:34.825523+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}