Non-Domestic Rates (Scotland) Act 2020 (asp 4)

PART 2 Administration and enforcement of non-domestic rates

Reform of reliefs etc.

15 Contribution to net-zero emissions target: rates relief

(1) Section 153 of the Local Government etc. (Scotland) Act 1994 (power to prescribe amount of non-domestic rate) is amended as follows.

(2) After subsection (3)(b) insert—

“(c) which—

(i) contribute to the net-zero emissions target (for example, by virtue of forming part of a district heating network) and those which do not so contribute,

(ii) contribute as mentioned in sub-paragraph (i) and whose contributions fall into different categories prescribed for the purpose of this sub-paragraph in rules under subsection (1).”.

(3) In subsection (3A) after “subsection (3)(b)” insert “or (c)(ii)”.

(4) After subsection (6) insert—

“(7) In subsection (3)(c), “net-zero emissions target” has the meaning given by section A1(1) of the Climate Change (Scotland) Act 2009.”.