Official Report 392KB pdf
10:01
Under agenda item 2, we are considering one instrument, on which an issue has been raised.
Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026 (SSI 2026/135)
This instrument provides a temporary non-domestic rates relief for certain hospitality-related properties and live music venues, and introduces a specific transitional relief for self-catering holiday accommodation. The instrument was laid on 10 March and comes into force on 31 March 2026.
Under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, instruments subject to the negative procedure must be laid at least 28 days before they come into force. Breaching this rule does not affect the validity of the instrument, but does trigger an automatic report by this committee.
Does the committee wish to draw this instrument to the attention of the Parliament under reporting ground (j), for a failure to lay the instrument in accordance with section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010?
Members