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

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Exemptions and discretionary reductions and remissionsS

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6.  Nothing in these Regulations—

(a)requires rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b)prejudices any power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act M1, section 25A of the 1966 Act M2 or paragraph 4 of schedule 2 of the Local Government and Rating Act 1997 M3.

Marginal Citations

M2Section 25A was inserted by the 1994 Act, section 156.

M31997 c.29. Paragraph 4 was amended by the Local Government in Scotland Act 2003 (asp 1), section 28.

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