# The Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017, Regulation 2: Amount payable – certain lands and heritages in a rural area

Extent: S

(1) No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997 applies to the lands and heritages.
(2) A “relevant financial year” is a financial year beginning after 31st March 2017.

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Source: https://www.legislation.gov.uk/ssi/2017/22/regulation/2 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-rural-areas-scotland-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.