The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018

Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010

2.—(1) The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010(1) are amended as follows.

(2) For regulation 3B (amount payable as rates - new lands and heritages used for renewable energy generation) substitute—

“3B.    Amount payable as rates - lands and heritages used for generation of renewable energy from water

(1) This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act(2) in respect of lands and heritages where—

(a) the rateable value of the lands and heritages does not exceed £5 million; and

(b) the lands and heritages are used solely for the generation of renewable heat or power, or both, from water.

(2) The relief granted by paragraph (1) is to be a reduction of the rates payable by 60%.”.

(1)

S.S.I. 2010/44, amended by S.S.I. 2010/440, S.S.I. 2016/121 and S.S.I. 2017/60.

(2)

Section 7B was inserted by the Local Government Finance Act 1992 (c.14), section 110(2), and amended by the Local Government etc. (Scotland) Act 1994 (c.39), schedule 13, paragraph 100(4).