# The Non-Domestic Rates (Levying) (Scotland) Regulations 2020 (revoked)

S.S.I. 2020/39 · made 19 February 2020 · revised to 1 April 2021

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PDFs: Printed copy https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2020-revoked/pdf/ssi_20200039_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2020-revoked/pdf/ssipn_20200039_en.pdf

## Introductory text

Rating And Valuation
Made 19th February 2020
Laid before the Scottish Parliament 21st February 2020
Coming into force 1st April 2020
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 Citation and commencement

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 Interpretation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 Amount payable as rates – lands and heritages with rateable value of £18,000 or less

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 4 Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £95,000

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 Amount payable as rates – lands and heritages with rateable value exceeding £95,000

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 6 Exemptions and discretionary reductions and remissions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 7 Revocation and saving

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Explanatory note

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ssi/2020/39 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-2020-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.