The Non-Domestic Rates (Levying) (Scotland) Regulations 2008
These Regulations make provision for the amount payable in certain circumstances as non domestic rates in respect of non domestic subjects in Scotland. They apply only to the financial year 2008 2009. 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 2008 2009, the rate is fixed by S.S.I. 2008/32.