The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017

This is the Statutory Instrument, which was approved on 16 March and comes into effect on 1 April.

Rate-payers will have to apply for the 12.5% rate cap. The scheme is a Transitional Relief Scheme so there will be a calculation done to determine if the Ratepayer qualifies. Claiming the relief is down to individual businesses contacting relevant local authorities.

The full legislation can be read here.