{
  "url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2012/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2012/note.json",
  "legislation": "ssi/2012/28",
  "legislation_title": "The Non-Domestic Rates (Levying) (Scotland) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2012",
  "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 2012-2013. 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 2012-2013 the rate is fixed by the Non-Domestic Rate (Scotland) Order 2012 (S.S.I. 2012/27).\nRegulation 3 provides for the general reduction in rates for a ratepayer of non-domestic subjects with a rateable value of £18,000 or less. Regulation 3(2) sets out the reduction on a sliding scale of between 25% and 100%.\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) or (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 £35,000.\nRegulation 5 allows for exemptions and discretionary reductions.\nThe Non-Domestic Rates (Levying) (Scotland) (No. 2) Regulations 2010 (S.S.I. 2010/440) are partially revoked by regulation 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/28/note",
    "retrieved_at": "2026-10-28T21:45:44.830780+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."
}