15Contribution 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.”.