{
  "url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026",
  "json_url": "https://openlegislation.uk/non-domestic-rates-miscellaneous-amendment-scotland-regulations-2026.json",
  "id": "ssi/2026/135",
  "title": "The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026",
  "short_title": "Non-Domestic Rates 2026",
  "long_title": "These Regulations make amendments to the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026 (“the Retail, Hospitality and Leisure Relief Regulations”), the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026 (“the Levying and Miscellaneous Amendment Regulations”) and the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026 (“the Transitional Relief Regulations”). The effect is two-fold. First, the non-domestic rates payable in respect of certain lands and heritages used for the purposes of providing particular types of hospitality, or as a live music venue, are reduced by 40% of the daily gross rates payable in respect of a day in the financial year 2026-2027, rather than the 15% relief to which they were generally entitled under the Retail, Hospitality and Leisure Relief Regulations as laid. Only properties with a rateable value of £100,000 or less are eligible for this relief. The reductions operate subject to the condition that, in respect of any given day, the total reduction in the rates liability of any ratepayer under the Retail, Hospitality and Leisure Relief Regulations may not exceed £110,000. Secondly, these Regulations put in place a specific transitional limit for lands and heritages which on a given day in the financial year 2026-2027 are used wholly or mainly as self-catering holiday accommodation.",
  "citation": "S.S.I. 2026/135",
  "type": "ssi",
  "year": "2026",
  "number": "135",
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      "heading": "Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026",
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      "date": "2026-03-11",
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      "title": "Local Government etc. (Scotland) Act 1994",
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    "retrieved_at": "2026-10-28T20:30:38.899827+00:00"
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  "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."
}