The Non-Domestic Rates (Levying) (Scotland) Regulations 2014
These Regulations make provision for the amount payable in certain circumstances as non-domestic rates in respect of non-domestic subjects in Scotland.. The non-domestic rate for subjects not covered by these Regulations is fixed by Order made under the Local Government (Scotland) Act 1975. For the year 2014-2015 the rate is fixed by the Non-Domestic Rate (Scotland) Order 2014 (S.S.I. 2014/28).