# The Non-Domestic Rates (Levying) (Scotland) Regulations 2009, Note: Explanatory note

Extent: S

(This note is not part of the Regulations)
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 2009–2010. 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 2009–2010, the rate is fixed by the Non-Domestic Rate (Scotland) Order 2009 (S.S.I.
2009/3).
Regulation 3 provides for the general reduction in rates for a ratepayer of 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 25% and 100%.
Regulation 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) or (b) already provide for a reduction or determination.
Regulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £29,000.
Regulation 5 allows for exemptions and discretionary reductions.
The 2008 Regulations are revoked by regulation 6.

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Source: https://www.legislation.gov.uk/ssi/2009/42/note (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2009/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.