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The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017
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- Scottish Statutory Instruments
- 2017 No. 61
- Regulation 3
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Amount payable as rates – lands and heritages used for the purposes of a district heating network
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3.—(1) This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975(1) Act in respect of lands and heritages on a day where—
(a)that person uses the lands and heritages wholly or mainly for the purposes of a district heating network; and
(b)application for relief is made in accordance with regulation 5.
(2) Subject to regulation 4, the relief granted under paragraph (1) is a reduction of the amount of rates payable by 50%.
(1)
Section 7B was inserted by the Local Government Finance Act 1992 (c.14), section 110(2) and amended by the 1994 Act, schedule 13, paragraph 100(4).
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