# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, Regulation 15: Exemptions and discretionary reductions and remissions


Nothing in these Regulations—
(a) requires rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b) prejudices the power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act , section 25A of the 1966 Act or paragraph 4 of schedule 2 of the 1997 Act .

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Source: https://www.legislation.gov.uk/ssi/2017/85/regulation/15 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2017/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.