The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
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 financial year 2022-2023, the rate is fixed by the Non-Domestic Rate (Scotland) Order 2022 (S.S.I. 2022/36).