1.—(1) These Regulations may be cited as the Non-Domestic Rating (Valuation of Sites of Reverse Vending Machines) (Scotland) Regulations 2023 and come into force on 1 April 2023.
(2) In these Regulations—
“lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854(1),
“relevant container” means a sealed container designed for a single use supply of a drink to a consumer, the supply of which includes a refundable deposit, and
“reverse vending machine” means a mechanical device, that—
is designed to receive, identify and process used relevant containers, and
provides a means for refund of the deposit paid on a used relevant container received by the device,
and where a device is provided partly to process used relevant containers and partly for other purposes, it is not a reverse vending machine unless its main intended purpose is the processing of used relevant containers.
2. In determining the net annual value of lands and heritages under section 6(8) of the Valuation and Rating (Scotland) Act 1956(2), no account is to be taken of any part of lands and heritages which is used only in connection with the provision or use of a reverse vending machine.
3. The Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020(3) are revoked.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House
Edinburgh
31st January 2023