The Non-Domestic Rates (District Heating Relief and Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2021

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (District Heating Relief and Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2021 and come into force on 1 April 2021.

Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017

2.—(1) The Non-Domestic Rates (Domestic Heating Relief) (Scotland) Regulations 2017(1) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 2 (interpretation), after the definition of “local authority” omit “and” and insert—

““renewable generation” means heat or power produced from the following sources—

(a)

biomass,

(b)

biofuels,

(c)

fuel cells,

(d)

photovoltaics,

(e)

water (including waves and tides, but excluding production from the pumped storage of water),

(f)

wind,

(g)

solar power,

(h)

geothermal sources,

(i)

heat or cold unavoidably generated as a by-product of another process, which would be wasted if not used for the purposes of a district heating network,

(j)

the thermal treatment or incineration of waste materials that would not otherwise be recycled or reused, and”.

(3) In regulation 3 (amount payable as rates – lands and heritages used for the purposes of a district heating network), after paragraph (2) insert—

“(3) No relief is granted by this regulation—

(a) to any lands and heritages that qualify for relief under regulation 3A, or

(b) for any day after the financial year ending with 31 March 2032.”.

(4) After regulation 3 insert—

“Amount payable as rates – lands and heritages used for the purpose of a district heating network powered by renewable generation

3A.— (1) This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 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,

(b) that network is powered wholly or mainly by renewable generation, and

(c) application for relief is made in accordance with regulation 5.

(2) The relief granted under paragraph (1) is a reduction of the amount of rates payable by 90%.

(3) This regulation applies—

(a) only to lands and heritages first entered in the valuation roll as used for the purposes of a district heating network on or after 1 April 2021, and

(b) for any day in the financial years beginning with 1 April 2021 and ending with 31 March 2024.”.

(5) In regulation 4 (relief – further provisions)—

(a) in paragraph (1)(a) for “regulation 3(1)” substitute “regulation 3(1) or 3A(1)”,

(b) after paragraph (1)(a) omit “and”,

(c) after paragraph (1)(b) insert—

“and

(c) no relief is to be granted under regulation 3A(1) where the amount of the reduction under those enactments is 90% or more of the rates which would otherwise be payable.”, and

(d) in paragraph (2)(e) for “Non-Domestic Rates (Levying) (Scotland) Regulations 2017” substitute “Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2021”.

Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010

3.—(1) The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010(2) are amended in accordance with paragraph (2).

(2) In regulation 3C (relief – further provision) after subsection (2) insert—

“(2A) No relief is granted by regulation 3B for any day after the financial year ending with 31 March 2032.”.

KATE FORBES

A member of the Scottish Government

St Andrew’s House,

Edinburgh

4th February 2021