{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2008/note/enacted",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2008/note/enacted.json",
  "legislation": "ssi/2008/85",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2008/enacted",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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 2008 2009. The non domestic rate for subjects not covered by these Regulations is fixed by Order made under the Local Government (Scotland) Act 1975. For the year 2008 2009, the rate is fixed by S.S.I. 2008/32.\nRegulation 3 provides for the general reduction in rates for non domestic subjects with a rateable value of £15,000 or less. Regulation 3(2) sets out the reduction on a sliding scale of between 20% and 80%.\nRegulation 3(3) provides for a reduction in rate relief (calculated in accordance with regulation 3(2)) if the enactments listed in regulation 3(3)(a) and (b) already provide for a reduction or determination.\nRegulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £29,000.\nRegulation 5 allows for exemptions and discretionary reductions.\nThe 2007 Regulations are revoked by regulation 6.",
  "extent": null,
  "status": null,
  "version": "enacted",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2008/85/note",
    "retrieved_at": "2026-11-12T03:32:54.557848+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."
}