{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2009/regulation-5",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2009/regulation-5.json",
  "legislation": "ssi/2009/42",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2009",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Exemptions and discretionary reductions and remissions",
  "text": "Nothing in these Regulations shall–\n(a) require rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or\n(b) 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.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.4.2009, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 25A was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), section 156."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 4 was amended by the Local Government in Scotland Act 2003 (asp 1), section 28."
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "ssi/2009/42",
      "affecting_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2009/42/regulation/5",
    "retrieved_at": "2026-10-28T22:03:19.086088+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."
}