The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023
These Regulations make provision as to the amount payable in certain circumstances as non-domestic rates in respect of non-domestic properties in Scotland. They apply to the financial year 2023-24. The Regulations cease to apply where a non-domestic property is shown in a merged, split or reorganised entry in the valuation roll which takes effect during the financial year 2023-24.