Publication - Advice and guidance

Local government finance circular 5/2023: non-domestic rates relief guidance

General information relating to current arrangements for non-domestic rates reliefs in 2023 to 2024

Further information

If further information on NDR reliefs is required, please email the Scottish Government at ndr@gov.scot.
The Scottish Government’s Subsidy Control Unit can be emailed at subsidycontrol@gov.scot.
Please note that the Scottish Government cannot offer legal advice or intervene in relation to individual cases.

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