The Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020

Amount payable as rates – lands and heritages used to provide a reverse vending machine

2.—(1) No rates are payable in respect of lands and heritages for a day in a financial year beginning on or after 1 April 2020 if—

(a) the lands and heritages are used wholly or mainly for provision of a reverse vending machine, and

(b) an application for relief is made in accordance with regulation 3.

(2) In this regulation—

“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—

(a)

is designed to receive, identify and process used relevant containers, and

(b)

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.

(1)

1854 c.91 (17 & 18 Vict,). Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152(2) of the Local Government etc. (Scotland) Act 1994.