The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025
These Regulations make provision as regards the amount payable as non-domestic rates in certain circumstances in respect of certain non-domestic properties in Scotland. For the financial year 2025-2026, the non-domestic rate poundage is fixed by the Non-Domestic Rate (Scotland) Order 2025 (S.S.I. 2025/37).