These regulations relate to the requirement that, to be classed as self-catering holiday accommodation, premises must be let for a period of at least 70 days in the financial year (in addition to the existing requirement that the premises be available for letting for 140 days or more).
The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 (legislation.gov.uk)
These regulations provide 50% NDR relief between 1 April and 30 June 2022, capped at a maximum of £27,500 per ratepayer, for properties with specified uses in the retail, hospitality and leisure (RHL) sectors.