EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make provision to reduce the amount payable as non–domestic rates in respect of subjects in Scotland used solely for the generation of renewable heat or power (or both). They apply from the start of the 2010-2011 financial year.
Regulation 3 provides for a reduction in rates in accordance with a sliding scale for a person liable to pay non-domestic rates where the qualifying conditions are satisfied. The table in regulation 3(2) sets out the reduction, according to the value of the lands and heritages, on a sliding scale.
Regulation 4 provides that an application must be made to obtain the relief.
Regulation 5 allows for exemptions and discretionary reductions.