Scottish Government update Non-Domestic Rates Legislation

New regulations for NDR were laid last week by the Scottish Government, following changes introduced in the Scottish Budget 2024/25.

These include:

• The Non-Domestic Rate (Scotland) Order 2024 (legislation.gov.uk)

• Confirming the setting the basic rate (poundage) at 49.8 pence per pound (a freeze on the previous 2022/23 & 2023/24 rates)

• The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (legislation.gov.uk)

• The setting of rate for a range of properties categorised as non-domestic, such as lands and heritages, multiple properties, telecommunication Installation, and miscellaneous amendments to NDR for specific Enterprise Areas regulation.

• The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024 (legislation.gov.uk)

• Changes to the regulation to account for the application of transitional relief for the types of non-domestic properties listed above. Including clarification in a number of areas, such as the dates and conditions applicable for transitional relief.

Further instruments are expected to be laid in late January 2024.