Publication - Factsheet

Non-domestic rates: legislation

Published: 8 May 2018

A list of legislation relating to non-domestic rates in Scotland.

8 May 2018
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.

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

Non-Domestic Rate Collection

Non-Domestic Rate Poundage


Non-Domestic Rate Relief Schemes

Business Growth Accelerator

Charity Relief

Community Empowerment Relief (Local Discretionary Relief)

Day Nursery Relief

Disability Relief

District Heating Relief

Empty Property Relief

Enterprise Areas Relief

Farm Diversification (Former Agricultural Premises)

Fresh Start Relief

Hardship Relief

Mobile Masts Relief

New Fibre Relief

New Start Relief

Renewable Energy Relief  

Rural Rate Relief

Small Business Rate Relief Scheme

Small Business Bonus Scheme

Small Business Bonus Scheme and Large Business Supplement

Sports Clubs

Stud Farms / Riding Schools

Transitional Relief

Non Domestic Rates Full Exemption Schemes

Agricultural Lands and Heritages

Fish Farms

Churches and Other Places of Worship


Public Parks

Oil and Gas Pipelines

Diplomatic Missions

ATMs (rural areas)

Offshore Electricity Generators

Sporting/shooting Rights

Machinery Rings, Contract and Share Farming

Sub-sea Telecommunication and Electricity Cables

Renewable Microgeneration 

Lighthouses, buoys and beacons

Designated Assessors Regime


Non-Domestic Rating - Telecommunications Local Loop Unbundling 2008 Consultation

Non-Domestic Rating- Telecommunications Local Loop Unbundling 2006 Consultation