The Non-Domestic Rates (Levying) (Scotland) Regulations 2012
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 2012-2013. 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 2012-2013 the rate is fixed by the Non-Domestic Rate (Scotland) Order 2012 (S.S.I. 2012/27).