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The Non-Domestic Rates (Steel Sites) (Scotland) Regulations 2016
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- Scottish Statutory Instruments
- 2016 No. 120
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations provide 100% relief from business rates in respect of lands and heritages at the addresses specified in regulation 3(2) if they are used for the sole or main purpose of carrying on the manufacture of basic iron and steel and of ferro-alloys.
An application must be made to obtain the relief and regulation 4 sets out how the applications are to be made.
No business and regulatory impact assessment has been prepared for these Regulations as no adverse impact on businesses, charities or voluntary bodies is foreseen.
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