# Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Act 2026, Introduction: Introductory text

Extent: S

An Act of the Scottish Parliament to make provision about the liability of owners of unoccupied properties to pay non-domestic rates.
The Bill for this Act of the Scottish Parliament was passed by the Parliament on 27th November 2025 and received Royal Assent on 7th January 2026

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Source: https://www.legislation.gov.uk/asp/2026/1/introduction (the official version)
Page: https://openlegislation.uk/non-domestic-rates-liability-for-unoccupied-properties-scotland-act-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.