# The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026, Introduction: Introductory text

Extent: S

Rating And Valuation
Made 10th February 2026
Laid before the Scottish Parliament 12th February 2026
Coming into force 1st April 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994, section 14 of the Non-Domestic Rates (Scotland) Act 2020 (“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.

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Source: https://www.legislation.gov.uk/ssi/2026/70/introduction (the official version)
Page: https://openlegislation.uk/non-domestic-rates-transitional-relief-scotland-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.