Handling services are defined in regulation 4(7) of The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 as any of the following activities— (a)in relation to aircraft— (i)de-icing, (ii)re-fuelling, (iii)moving aircraft, (iv)waste servicing, and (b)in relation to aircraft passengers— (i)allocation of seating, (ii)handling of b...