Non-domestic rates: legislation

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

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.

The Non-Domestic Rates (Scotland) Act 2020 (Commencement No. 1 and Transitional Provision) Regulations 2020The 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

Tax incremental financing

Non-domestic rate poundage


Non-domestic rate relief schemes

Business growth accelerator

Coronavirus reliefs

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

Islands and remote areas hospitality relief

Mobile masts relief

New fibre relief

New Start relief

Renewable energy relief

Reverse vending machine

Rural rate relief

Small Business Rate Relief Scheme

Small Business Bonus Scheme

Sports clubs

Stud farms/riding schools

Transitional relief 2017 revaluation

Transitional relief 2023 revaluation

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

Machinery rings, contract and share farming

Sub-sea telecommunication and electricity cables

Renewable microgeneration 

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

Lighthouses, buoys and beacons

Reverse vending machines 

Designated assessors regime


Non-domestic rating - Telecommunications Local Loop Unbundling 2008 Consultation

Non-domestic rating- Telecommunications Local Loop Unbundling 2006 Consultation

Proposals and appeals

Appeals to the Scottish Tribunals

Anti-avoidance measures

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