The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020
The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 153 of the Local Government etc. (Scotland) Act 1994 M1 and all other powers enabling them to do so.
Citation and commencement1.
These Regulations may be cited as the Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 and come into force on 1 January 2021.
Restriction on granting of non-domestic rates relief2.
(1)
Paragraph (2) applies in the calculation of relief from liability to pay non-domestic rates in respect of any day on or after 1 January 2021 in the 2020/21 financial yearF1....
(2)
No relief is granted by any Regulations made under section 153 of the Local Government etc. (Scotland) Act 1994 to the extent that such relief would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union M2 (state aid).
(3)
In paragraph (2), the reference to Article 107(1) is to that Article as it had effect in domestic law on the day on which these Regulations are made.
Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 20103.
In the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 M3—
(a)
in regulation 3(2) (amount payable as rates - lands and heritages used for renewable energy generation), omit “Subject to regulation 3C(3),”,
(b)
in regulation 3C (relief - further provision), omit paragraph (3).
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 20124.
In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 M4—
(a)
in paragraph (1), omit “Subject to paragraph (3),”,
(b)
omit paragraph (3).
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 20165.
In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 M5—
(a)
in paragraph (1), omit “Subject to paragraph (3),”,
(b)
omit paragraph (3).
Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 20176.
In regulation 4 (relief - further provisions) of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 M6, omit paragraph (3).
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20177.
In the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M7, omit regulation 16 (relief - further provision).
Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 20188.
In the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 M8, omit regulation 5 (relief - further provision).
Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 20199.
In regulation 3 (amount payable as rates - lands and heritages comprising telecommunications new fibre infrastructure) of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 M9, omit paragraph (5).
Amendment of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 202010.
In the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 M10—
(a)
in regulation 4 (relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airport)—
(i)
in each of paragraphs (1) and (2), for “paragraphs (4) and (5)” substitute “
paragraph (4)
”
,
(ii)
omit paragraph (5),
(b)
in regulation 4A (relief for lands and heritages used as a soft play centre, amusement arcade or amusement centre)—
(i)
in paragraph (1), for “paragraphs (4) and (5)” substitute “
paragraph (4)
”
,
(ii)
omit paragraph (5).
St Andrew's House,
Edinburgh
(This note is not part of the Regulations)
These Regulations provide that any relief that would otherwise be granted by Regulations under section 153 of the Local Government etc. (Scotland) Act 1994 is not granted, from 1 January 2021, if it would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.
Article 107 lays down conditions for the assessment of state aid. The effect is that those conditions will continue to apply for the purposes of non-domestic rate reliefs, as that Article has effect on the day these Regulations are made.
In consequence, regulations 3 to 10 amend Regulations made under section 153 of that Act, to omit references to that Article that are no longer necessary.