
2017 No. 22
Rating And Valuation
The Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017
Made 25th January 2017
Laid before the Scottish Parliament 27th January 2017
Coming into force 1st April 2017
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994 and all other powers enabling them to do so.
Citation and commencement
1 
These Regulations may be cited as the Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017 and come into force on 1st April 2017.
Amount payable – certain lands and heritages in a rural area
2 

(1) No amount is to be payable as non-domestic rate in respect of any lands and heritages for a day in a relevant financial year if on that day paragraph 3(2) of schedule 2 of the Local Government and Rating Act 1997 applies to the lands and heritages.
(2) A “relevant financial year” is a financial year beginning after 31st March 2017.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
25th January 2017