The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020

Scottish Statutory Instruments

2020 No. 391

Rating And Valuation

The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020

Made

23rd November 2020

Laid before the Scottish Parliament

25th November 2020

Coming into force

1st January 2021

The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 153 of the Local Government etc. (Scotland) Act 1994 M1 and all other powers enabling them to do so.

Marginal Citations

M1 1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

Citation and commencement S

1.  These Regulations may be cited as the Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 and come into force on 1 January 2021.

Commencement Information

I1 Reg. 1 in force at 1.1.2021, see reg. 1

Restriction on granting of non-domestic rates relief S

2.—(1) Paragraph (2) applies in the calculation of relief from liability to pay non-domestic rates in respect of any day on or after 1 January 2021 in the 2020/21 financial yearF1 ....

(2) No relief is granted by any Regulations made under section 153 of the Local Government etc. (Scotland) Act 1994 to the extent that such relief would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union M2 (state aid).

(3) In paragraph (2), the reference to Article 107(1) is to that Article as it had effect in domestic law on the day on which these Regulations are made.

Textual Amendments

F1 Words in reg. 2(1) omitted (with application in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 (S.S.I. 2021/145), regs. 1(1), 5

Commencement Information

I2 Reg. 2 in force at 1.1.2021, see reg. 1

Marginal Citations

M2 OJ C 326, 26.10.2012, p.47.

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

3.  In the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 M3 —

(a) in regulation 3(2) (amount payable as rates - lands and heritages used for renewable energy generation), omit “Subject to regulation 3C(3),”,

(b) in regulation 3C (relief - further provision), omit paragraph (3).

Commencement Information

I3 Reg. 3 in force at 1.1.2021, see reg. 1

Marginal Citations

M3 S.S.I. 2010/44. Regulation 3 was amended, and regulation 3C inserted, by S.S.I. 2016/121. Regulation 3C was amended by S.S.I. 2017/60.

Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 S

4.  In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 M4 —

(a) in paragraph (1), omit “Subject to paragraph (3),”,

(b) omit paragraph (3).

Commencement Information

I4 Reg. 4 in force at 1.1.2021, see reg. 1

Marginal Citations

M4 S.S.I. 2012/48.

Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 S

5.  In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 M5 —

(a) in paragraph (1), omit “Subject to paragraph (3),”,

(b) omit paragraph (3).

Commencement Information

I5 Reg. 5 in force at 1.1.2021, see reg. 1

Marginal Citations

M5 S.S.I. 2016/119.

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

6.  In regulation 4 (relief - further provisions) of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 M6 , omit paragraph (3).

Commencement Information

I6 Reg. 6 in force at 1.1.2021, see reg. 1

Marginal Citations

M6 S.S.I. 2017/61.

Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 S

7.  In the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M7 , omit regulation 16 (relief - further provision).

Commencement Information

I7 Reg. 7 in force at 1.1.2021, see reg. 1

Marginal Citations

M7 S.S.I. 2017/85.

Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 S

8.  In the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 M8 , omit regulation 5 (relief - further provision).

Commencement Information

I8 Reg. 8 in force at 1.1.2021, see reg. 1

Marginal Citations

M8 S.S.I. 2018/65.

Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 S

9.  In regulation 3 (amount payable as rates - lands and heritages comprising telecommunications new fibre infrastructure) of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 M9 , omit paragraph (5).

Commencement Information

I9 Reg. 9 in force at 1.1.2021, see reg. 1

Marginal Citations

M9 S.S.I. 2019/43.

Amendment of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 S

F2 10.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Reg. 10 revoked (1.4.2025) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/38), regs. 1, 10(1)(c) (with reg. 10(2))

BEN MACPHERSON

A member of the Scottish Government

St Andrew's House,

Edinburgh

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide that any relief that would otherwise be granted by Regulations under section 153 of the Local Government etc. (Scotland) Act 1994 is not granted, from 1 January 2021, if it would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.

Article 107 lays down conditions for the assessment of state aid. The effect is that those conditions will continue to apply for the purposes of non-domestic rate reliefs, as that Article has effect on the day these Regulations are made.

In consequence, regulations 3 to 10 amend Regulations made under section 153 of that Act, to omit references to that Article that are no longer necessary.