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

The Acts listed below form the core legislative framework relating to the valuation, calculation and administration of the business 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

Small Business Rate Relief Scheme

Small Business Bonus Scheme

Small Business Bonus Scheme and Large Business Supplement

Rural Rate Relief

Empty Property

Charity Shops

Other Organisations

Rating (Disabled Persons)

Sports Clubs

Farm Diversification (Former Agricultural Premises)

Stud Farms / Riding Schools

Hardship Relief

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 Rights

Machinery Rings, Contract and Share Farming

Sub-sea Telecommunication and Electricity Cables

Designated Assessors Regime


Non-Domestic Rating - Telecommunications Local Loop Unbundling 2008 Consultation

Non-Domestic Rating- Telecommunications Local Loop Unbundling 2006 Consultation