These Regulations amend the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 (“the 2010 Regulations”).

Regulation 3 of the 2010 Regulations specifies that lands and heritages used solely for the generation of renewable heat or power (or both) attract relief from non-domestic rates. These Regulations amend regulation 3 so as to limit relief under that regulation to cases where the lands and heritages are being used for a project such as is referred to in new regulation 3A. A project falls within that regulation if it is one where a community organisation is, in return for investment in the project, entitled to payments at a specified level.

In addition, a new regulation 3B is inserted in the 2010 Regulations which grants certain relief in respect of lands and heritages used solely for the generation of renewable heat or power (or both) where those lands and heritages are first entered in the valuation roll on or after 1st April 2016.