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The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024

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Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017

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12.—(1) The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017(1) are amended in accordance with paragraphs (2) to (4).

(2) In regulation 3 (amount payable as rates – lands and heritages used for the purposes of a district heating network)—

(a)for the heading substitute “Amount payable as rates – lands and heritages used for the purposes of a district heating network powered otherwise than by renewable generation”,

(b)in paragraph (3)(a) for “3A,” substitute “3A or 3B,”.

(3) In regulation 3A(2) (amount payable as rates-lands and heritages used for the purpose of a district heating network powered by renewable generation), for the heading substitute “Amount payable as rates -lands and heritages used for the purpose of a district heating network powered by renewable generation in the financial years 2021-2022 to 2023-2024”.

(4) After regulation 3A insert—

“Amount payable as rates – lands and heritages used for the purpose of a district heating network powered by renewable generation in the financial years 2024-2025 to 2026-2027

3B.—(1) This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act in respect of lands and heritages on a day in a particular financial year where—

(a)that person uses the lands and heritages wholly or mainly for the purposes of a district heating network,

(b)at least 80% of the thermal energy generated by that network in the particular financial year derives from renewable generation, whether sourced from the same lands and heritages or different lands and heritages, and

(c)application for relief is made in accordance with regulation 5.

(2) The relief granted under paragraph (1) is a reduction of the amount of rates payable by 90%.

(3) This regulation applies for any day in the financial years beginning with 1 April 2024 and ending with 31 March 2027.”.

(5) In regulation 4 (relief – further provisions)—

(a)in paragraph (1)—

(i)in sub-paragraph (a) for “regulation 3(1) or 3A(1)” substitute “regulation 3(1), 3A(1) or 3B(1)”,

(ii)in sub-paragraph (c) after “3A(1)” insert “or 3B(1)”,

(b)in paragraph (2) for sub-paragraph (e) substitute—

“(e)regulation 3 or 4 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024(3)”.

(1)

S.S.I. 2017/61, relevantly amended by S.S.I. 2021/64.

(2)

Regulation 3A was inserted by S.S.I. 2021/64.

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