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The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017

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4.—(1) Where the amount of rates payable in respect of lands and heritages is reduced by virtue of one or more of the enactments specified in paragraph (2), then in relation to those lands and heritages—

(a)relief under [F1regulation 3(1), 3A(1) or 3B(1)] is to be reduced to the extent of the reduction under those enactments; F2...

(b)no relief is to be granted under regulation 3(1) where the amount of the reduction under those enactments is 50% or more of the rates which would otherwise be payable, [F3and

(c)no relief is to be granted under regulation 3A(1) [F4or 3B(1)] where the amount of the reduction under those enactments is 90% or more of the rates which would otherwise be payable.]

(2) Those enactments are—

(a)section 4(2) of the 1962 Act;

(b)section 4(5)(c) of the 1962 Act;

(c)section 24(3) of the 1966 Act;

(d)section 24A of the 1966 Act; and

[F5(e)regulation 3 or 4 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024]

F6(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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