Regulation 3 Amendment of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026

The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026^f1 are amended in accordance with paragraph (2).

In regulation 13(2) (amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023), for sub-paragraph (b) substitute—

“(b)

after sub-paragraph (l) insert—

“(m)

regulations 4, 4A and 5 of the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026^f2, and

(n)

regulations 3, 4 and 8 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026^f3.””.