Introductory text

Rating And Valuation

Made 18th February 2025

Laid before the Scottish Parliament 20th February 2025

Coming into force 1st April 2025

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994^f1, section 14 of the Non-Domestic Rates (Scotland) Act 2020^f2 (“the 2020 Act”) and all other powers enabling them to do so.

In accordance with section 14(5) of the 2020 Act the Scottish Ministers have consulted such persons as they consider appropriate.

Annotations

Footnotes

f1: 1994 c. 39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12), section 15 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).
f2: 2020 asp 4.