Search Legislation

Climate Change (Scotland) Act 2009

Status:

This is the original version (as it was originally enacted).

Energy efficiency discount schemes

65Duty of local authorities to establish energy efficiency discount schemes

(1)The Local Government Finance Act 1992 (c. 14) is amended as follows.

(2)After section 80 (reduced amounts payable in respect of council tax), insert—

80ALocal authority’s power to reduce amount of tax payable

(1)A local authority must establish a scheme for reducing the amounts which persons are liable to pay in respect of council tax where improvements are made to the energy efficiency of chargeable dwellings.

(2)A scheme established under subsection (1) is an “energy efficiency discount scheme”.

(3)An energy efficiency discount scheme may make such provision as the local authority considers appropriate, including, in particular, provision about—

(a)the energy efficiency improvements to which the scheme applies;

(b)the chargeable dwellings to which the scheme applies;

(c)the reduction, which may be made under the scheme, in the amount which persons are liable to pay in respect of council tax;

(d)applications under the scheme.

(4)But, under an energy efficiency discount scheme, the amount which a person is liable to pay in respect of council tax may be reduced only where each of the conditions mentioned in subsection (5) is met (whatever other conditions may require to be met under the scheme).

(5)Those conditions are—

(a)the person is liable to pay council tax in respect of a chargeable dwelling and any day;

(b)improvements are made to the energy efficiency of that dwelling (whether by the person liable to pay or not);

(c)those improvements are made during the same financial year to which the reduction of the amount which the person is liable to pay in respect of council tax relates;

(d)the amount which the person is liable to pay in respect of that year has not already been reduced under the scheme in respect of those improvements;

(e)the amount which any other person is liable to pay in respect of council tax in respect of that dwelling and that year has not been reduced under the scheme in respect of those improvements.

(6)In ascertaining whether the condition in subsection (5)(e) is met, no account is to be taken of any person who is jointly and severally liable, with the person mentioned in subsection (5)(a), to pay council tax in respect of the dwelling.

(7)The minimum reduction which may be provided for under an energy efficiency discount scheme must be—

(a)where the amount which the person is liable to pay in respect of council tax is £50 or more, no less than £50;

(b)where the amount which the person is liable to pay in respect of council tax is less than £50, an amount equal to that person’s liability.

(8)The local authority may, under an energy efficiency discount scheme, reduce the amount which a person is liable to pay in respect of a dwelling to nil.

(9)In this section—

  • “energy efficiency” includes the use of—

    (a)

    technologies reliant on sources of energy other than fossil fuel and nuclear fuel;

    (b)

    materials the manufacture or use of which produces or involves lower emissions of greenhouse gases than other materials; and

    (c)

    surplus heat from electricity generation or other industrial sources for district heating or other purposes;

  • “fossil fuel” means—

    (a)

    coal;

    (b)

    lignite;

    (c)

    peat;

    (d)

    natural gas (within the meaning of the Energy Act 1976 (c. 76));

    (e)

    crude liquid petroleum;

    (f)

    petroleum products (within the meaning of that Act);

    (g)

    any substance produced directly or indirectly from a substance mentioned in paragraphs (a) to (f);

  • “greenhouse gas” has the meaning given by section 10(1) of the Climate Change (Scotland) Act 2009 (asp 12)..

(3)In schedule 2, after paragraph 21 (effect of reduction of liability to pay council tax under section 13A), insert—

22(1)This paragraph applies where a local authority establishes an energy efficiency discount scheme under section 80A.

(2)Where, under an energy efficiency discount scheme, the amount which a person is liable to pay in respect of council tax is reduced, any amount in relation to which the reduction applies is to be treated for the purposes of this schedule as subject to a discount equal to the amount of the reduction..

66Review of energy efficiency discount schemes

(1)The Scottish Ministers must, as soon as practicable after 31 March 2012 and annually thereafter, lay before the Scottish Parliament a report on the operation of energy efficiency discount schemes established under section 80A of the Local Government Finance Act 1992 (c. 14), which must include an assessment of whether the reductions thereby provided for have contributed effectively to promoting energy efficiency.

(2)The Scottish Ministers may, if they consider it appropriate, by order amend section 80A of the Local Government Finance Act 1992 for the purpose of improving the contribution of energy efficiency discount schemes to promoting energy efficiency.

67Non-domestic rates: discounts for energy efficiency etc.

In section 153 (power to prescribe amount of non-domestic rate) of the Local Government etc. (Scotland) Act 1994 (c. 39), in subsection (3)—

(a)the words “whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure” become paragraph (a); and

(b)at the end insert—

(b)whose energy efficiency and greenhouse gas emissions fall into different categories prescribed for the purpose of this paragraph in rules under subsection (1).

(3A)Regulations under this section may make provision in relation to how lands and heritages are to be determined to fall within a category prescribed for the purpose of subsection (3)(b) in rules under subsection (1)..

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources