# The Non-Domestic Rates (Levying) (Scotland) Regulations 2002, Regulation 18: Exemptions and discretionary reductions and remissions


Nothing in these Regulations–
(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
(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, section 25A of the 1966 Act or paragraph 4 of Schedule 2 to the 1997 Act.

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Source: https://www.legislation.gov.uk/ssi/2002/91/regulation/18 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2002/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.