# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023, Regulation 13: Exemptions and discretionary reductions and remissions

Extent: S

Nothing in these Regulations—
(a) requires rates to be paid in respect of lands and heritages for a day where those lands and heritages are entirely exempt from rates for that day under any enactment, 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/2023/31/regulation/13 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2023/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.