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The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017
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- Offerynnau Statudol yr Alban
- 2017 No. 61
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations make provision to reduce the amount payable as non-domestic rates in respect of subjects in Scotland used wholly or mainly for the purposes of a district heating network. They apply from the start of the 2017-2018 financial year.
Regulation 3 provides for a 50% reduction in rates where the lands and heritages are used wholly or mainly as a district heating network. Regulation 4 provides for a reduction in relief if the enactments listed already provide for a reduction and that any relief must be compatible with state aid rules.
Regulation 5 provides that an application must be made to obtain the relief. Regulation 6 allows for exemptions and discretionary reductions.
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