Non-domestic rates: legislation

Non-domestic rates legislation

Legal framework

The Acts listed below form the core legislative framework relating to the valuation, calculation and administration of the non-domestic rate.

• Lands Valuation (Scotland) Act 1854
• Valuation and Rating (Scotland) Act 1956
• Local Government (Scotland) Act 1975
• Abolition of Domestic Rates Act 1987
• Local Government Finance Act 1992
• Local Government etc. (Scotland) 1994
• Local Government and Rating Act 1997
• Local Government in Scotland Act 2003
• Non-Domestic Rates (Scotland) Act 2020

The Lands Valuation (Scotland) Act 1854 still provides the foundation for the structure and machinery of the valuation system.

The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 1 and Transitional Provision) Regulations 2020, The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2020, The Non-Domestic Rates (Scotland) Act 2020 (Commencement No.2, Transitional and Saving Provisions) Amendment Regulations 2021 and The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 2, Transitional and Saving Provisions (Amendment) and Commencement No. 3 and Saving Provision) Regulations 2022 set out the commencement of the Non-Domestic Rates (Scotland) Act 2020.

Non-domestic rate collection

• Non-Domestic Rating Contributions (Scotland) Regulations 1996
• Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997
• Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1998
• Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999

Tax incremental financing

• The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2010
• The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2023

Non-domestic rate poundage

Only key legislation from previous revaluation cycles is included.

• Non-Domestic Rates (Levying) (Scotland) Regulations 2012 (2012 No. 28) These Regulations make provision from 1 April 2012, for reductions in non-domestic rates as a result of the Small Business Bonus Scheme and provides for a poundage supplement on larger business properties with a rateable value in excess of £35,000
• Non-Domestic Rates (Levying) (Scotland) (No 2) Regulations 2012 Public Health Supplement from 1 April 2012. Revoked by the Non-Domestic Rates (Levying) (Scotland) Amendment Regulations 2015
• The Non-Domestic Rate (Scotland) Order 2023 (Basic Property Rate)
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 (Intermediate and Higher Property Rates)
• The Non-Domestic Rate (Scotland) Order 2024 (Basic Property Rate)
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (Intermediate and Higher Property Rates)

Valuation

• The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992:
  • bed and breakfast accommodation: this falls to be entered on the Valuation Roll and is liable for non-domestic rates if it is intended to be commercially let to more than 6 persons per night 
  • self-catering holiday accommodation: this falls to be entered on the Valuation Roll and is liable for non-domestic rates if it is available to let in aggregate for 140 days or more in the financial year 
• The Valuation Timetable (Scotland) Order 1995, as amended by The Valuation Timetable (Scotland) Amendment Order 1997, 2007, 2015 and 2022
• The Valuation Timetable (Scotland) Order 2022 as amended by The Valuation Timetable (Scotland) Amendment Order 2022, 2023 and 2024
• The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020
• The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021: self-catering holiday accommodation: In addition to the above requirement, from 1 April 2022 premises must be let for a period of at least 70 days in the financial year to be classed as self-catering holiday accommodation
• The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022: modifies the definition of “relevant increase” in the rateable value of lands and heritages which qualify for a mark in the roll under section 2A(5) of the Local Government (Scotland) Act 1975
• The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024: clarify the unit of measurement for the letting requirement for self-catering premises as number of nights rather than days, and introduces a deadline for providing evidence requested.

Valuation roll and valuation notices

• The Valuation Roll and Valuation Notice (Scotland) Order 2022
• The Non-Domestic Rates (Valuation Notices) (Scotland) Regulations 2022
• Consultation
• Consultation published responses
• Consultation: Scottish Government response

Non-domestic rate relief schemes

Business growth accelerator

• The Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018
• The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2019 as amended by the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Amendment Regulations 2019 and 2020

• The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
• The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023

Coronavirus reliefs

• The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020
• The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Amendment Regulations 2020
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021
• The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

Charity relief

• Valuation and Rating (Scotland) Act 1956 - section 23
• Local Government (Financial Provision etc) (Scotland) Act 1962 - section 4
• Non-Domestic Rates (Scotland) Act 2020 – section 17 removed eligibility for mainstream independent schools

Community empowerment relief (local discretionary relief)

• Community Empowerment (Scotland) Act 2015 – Section 140: which inserts section 3A of the Local Government (Financial Provision etc) (Scotland) Act 1962)

Day nursery relief

• The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021 (to 30 June 2023)
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Disability relief

• Rating (Disabled Persons) Act 1978

District heating relief

• The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (District Heating Relief and Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2021
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Restriction on Relief) (Scotland) Regulations 2023
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 : relief for renewable district heating for 2024-2025 to 2026-2027

Empty property relief

• Local Government (Scotland) Act 1966 - section 24, 24A and 24B
• Local Government etc (Scotland) Act 1994 - section 154
• The Non Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
• The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 as amended by The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2020 and The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2022. 

Enterprise areas relief

• Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 as amended by The Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2013 (relief to 31 March 2016) 
• Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 as amended by the Non-Domestic Rates (Enterprise Areas) (Scotland) Amendment Regulations 2020 to 31 March 2022
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024  

Farm diversification (former Agricultural Premises)

• Local Government in Scotland Act 2003 - section 28

Fresh Start relief

• Local Government (Scotland) Act 1966 – Section 24, 24A and 24B 
• The Non Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
• The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
• The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024  

Hardship relief

• Local Government (Scotland) Act 1966 – Section 25A 
• Local Government etc (Scotland) Act 1994 - section 156

Islands and remote areas hospitality relief

• The Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024  

Mobile masts relief

• The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 
• The Non-Domestic Rates (Telecommunications and Canals) (Scotland) Amendment Order 2016 - Provides that masts to which the relief applies receive separate entries in the valuation roll
• The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018 
• The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2019
• The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2020
• The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024

New fibre relief

• The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019
• The Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 - provides that new fibre infrastructure installed after 1 April 2019 receives separate entries in the valuation roll.
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022

New Start relief

• Local Government (Scotland) Act 1966 – Section 24, 24A and 24B
• The Non Domestic Rating (Unoccupied Property)(Scotland) Regulations 1994
• The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

Renewable energy relief

• Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010
• The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2016
• The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2017 – Amended the threshold to 0.5 megawatt of the total installed capacity
• The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018 – Small Hydro Relief
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (District Heating Relief and Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2021
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Reverse vending machine

• The Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020
• The Non-Domestic Rating (Valuation of Sites of Reverse Vending Machines) (Scotland) 2023

Rural rate relief

• Local Government and Rating Act 1997 - schedule 2
• The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2008
• The Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2010 (legislation.gov.uk)
• The Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Small Business Rate Relief Scheme

• Local Government etc. (Scotland) Act 1994 - section 153
• Non Domestic Rates (Levying) (Scotland) Regulations 2007

Small Business Bonus Scheme

• Local Government etc (Scotland) Act 1994 - section 153
• Non Domestic Rates (Levying) (Scotland) (No 2) Regulations 2010
• Non Domestic Rates (Levying) (Scotland) Regulations 2020
• The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024  

Sports clubs

• a Community Amateur Sports Club that is a registered charity: Charity and Trustee Investment (Scotland) Act 2005 - section 98
• a sports club that is a registered charity: Local Government (Financial Provision etc) (Scotland) Act 1962 - section 4
• a sports club that does not meet the above requirements: Valuation and Rating (Scotland) Act 1956 - section 23

Stud farms/riding schools

• The Valuation (Stud Farms) (Scotland) Order 2005 (revoked the Valuation (Stud Farms) (Scotland) Order 2003)

Transitional relief 2017 revaluation

• The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017, as amended by the Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018, and 2019 and 2020.
• The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (legislation.gov.uk)
• The Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
• The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023
• The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023
• The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

Transitional relief 2023 revaluation

• The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023
• The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2023
• The Non-Domestic Rates (Transitional Relief)(Scotland) Regulations 2024  
• The Non-Domestic Rates (Transitional Relief) (Scotland) Amendment Regulations 2024  

Non-domestic rates full exemption schemes

Agricultural lands and heritages

• definition of agricultural lands and heritages (includes lands and heritages used for agricultural or pastoral purposes only or as woodlands, market gardens, orchards, allotments or allotment gardens and any lands exceeding one quarter of an acre used for the purpose of poultry farming: Valuation and Rating (Scotland) Act 1956 – section 7
• Local Government (Financial Provisions) (Scotland) Act 1963 - section 14

Fish farms

• Local Government, Planning and Land Act 1980 - section 32

Churches and other places of worship

• Valuation and Rating (Scotland) Act 1956 - section 22

Sewers

• Valuation and Rating (Scotland) Act 1956 - section 8

Public parks

• Local Government (Financial Provisions) (Scotland) Act 1963 - section 19
• Non-Domestic Rates (Scotland) Act 2020 - section 5

Oil and gas pipelines

• Valuation and Rating (Exempted Classes) (Scotland) Order 2002

Diplomatic missions

• Diplomatic Privileges Act 1964 (Schedule 1, article 23)
• Consular Relations Act 1968 (Schedule 1, article 32)

ATMs (rural areas)

• Local Government in Scotland Act 2003 - section 30

Offshore electricity generators

• The Valuation and Rating (Exempted Classes) (Scotland) Order 2006

Machinery rings, contract and share farming

• The Local Government (Scotland) Act 2003 - Part 5 (32)

Sub-sea telecommunication and electricity cables

• The Valuation and Rating (Exempted Classes) (Scotland) Order 2008

Renewable microgeneration 

• The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2008

Rating exemption for certain plant and machinery used in energy generation and storage

• The Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2023  

Lighthouses, buoys and beacons

• The Merchant Shipping Act 1995 – section 221

Reverse vending machines 

• The Non-Domestic Rating (Valuation of Sites of Reverse Vending Machines) (Scotland) Regulations 2023

Designated assessors regime

• Valuation and Rating (Scotland) Act 1956 – sections 6A(1)(aa) and (1B)
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Revocation Order 2005
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2005
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2009
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment (No. 2) Order 2009
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2010
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment (No. 2) Order 2010
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2011
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2013
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2014
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2015
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2017
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2019
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment (No. 2) Order 2019
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2020
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2021
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2022
• The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2024

Telecommunication

Non-domestic rating - Telecommunications Local Loop Unbundling 2008 Consultation

• The Non-Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2008
• Local Loop Unbundling: The Non Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2008 - Consultation Responses
• Consultation Document - January 2008

Non-domestic rating- Telecommunications Local Loop Unbundling 2006 Consultation

• The Non-Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006
• Local Loop Unbundling: The Non Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006 - Consultation Responses
• Consultation Document - July 2006

Proposals and appeals

• Lands Valuation (Scotland) Act 1854
• The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995, as amended by:
  • The Valuation Appeal Committee (Electronic Communications) (Scotland) Order 2007
  • The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Amendment Regulations 2017
  • The Valuation Appeal Committee (Procedure in Civil Penalty Appeals) (Scotland) Regulations 2020
  • The Valuation Timetable (Disposal of Appeals and Complaints) (Coronavirus) (Scotland) Amendment Order 2020
  • The Valuation Timetable (Coronavirus) (Scotland) Amendment Order 2021
• Non-Domestic Rates (Coronavirus) (Scotland) Act 2022
• The Valuation Timetable (Scotland) Order 2022 as amended by The Valuation Timetable (Scotland) Amendment Order 2022, 2023 and 2024
• The Valuation (Proposals Procedure) (Scotland) Regulations 2022 as amended by the Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023 and 2024
• The Non-Domestic Rates (Scotland) Act 2020 (Transitional Provision) Regulations 2023

Appeals to the Scottish Tribunals

• The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022
• The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022
• The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023
• The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023
• The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023
• The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023
• The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023

Anti-avoidance measures

• The Non-Domestic Rates (Miscellaneous Anti-avoidance Measures)(Scotland) Regulations 2023