The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2023
Schedule 1 of the Non-Domestic Rating Contributions (Scotland) Regulations 1996 (“the 1996 Regulations”) sets out rules for the calculation of non-domestic rating contributions payable by local authorities in Scotland to the Scottish Ministers. Paragraph 8B of that schedule provides that such non-domestic rating contributions are to be adjusted by taking account of the Tax Incremental Financing Administration Pilot Scheme set out on 5 November 2010.