The Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022
These Regulations make provision for reliefs to be granted to the amount payable in non-domestic rates in respect of certain lands and heritages which are newly built, or which have been improved, within the meaning of section 2A of the Local Government (Scotland) Act 1975. The relief relates to the 2022-23 financial year.