#2026/70Gayri Resmi Oranlar (Geçiş İndirimi) Yönetmelikleri (İskoçya) 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The Non-Domestic Rates (Transitional Relief) Regulations 2026 outline how much businesses in Scotland will pay in non-domestic rates for the financial year 2026-2027. These rules do not apply to properties that are merged, split, or reorganized in the valuation roll during that year.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Establishes non-domestic rates for the financial year 2026-2027.
- Excludes properties that are merged, split, or reorganized from these regulations.
Obligations
What this law requires
Calculate and apply non-domestic rates for Scotland according to the specified transitional relief provisions for the financial year 2026-2027
Exclude properties with merged entries in the valuation roll that take effect during 2026-2027 from transitional relief calculations
Exclude properties with split entries in the valuation roll that take effect during 2026-2027 from transitional relief calculations
Exclude properties with reorganised entries in the valuation roll that take effect during 2026-2027 from transitional relief calculations