The Non-Domestic Rates (Levying) (Scotland) Regulations 2017
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 year 2017-2018, the rate is fixed by the Non-Domestic Rate (Scotland) Order 2017 (S.S.I. 2017/8).