{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-29",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996/regulation-29.json",
  "legislation": "uksi/1996/103",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1996",
  "path": "regulation/29",
  "kind": "regulation",
  "number": "29",
  "heading": "Exemptions and discretionary reductions and remissions",
  "text": "Nothing in these Regulations—\n(a) shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or\n(b) shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act or section 25A of the 1966 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b) and the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 25A was inserted by the Local Government etc. (Scotland) Act 1994, section 156."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/103/regulation/29",
    "retrieved_at": "2026-10-29T12:54:11.248200+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."
}