The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
These Regulations provide that relief that would otherwise be granted by specified rating Regulations is not granted, from 1 April 2021, to the extent that the relief when added to any other prescribed relief would exceed 325,000 Special Drawing Rights. This is the threshold set for de minimis relief by the Trade and Cooperation Agreement (defined by regulation 2), entered into on 30 December 2020 between the European Union, the European Atomic Energy Community and the United Kingdom.