2018 No. 64

Rating And Valuation

The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.

Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 20102

1

The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 20102 are amended as follows.

2

For regulation 3B (amount payable as rates - new lands and heritages used for renewable energy generation) substitute—

3BAmount payable as rates - lands and heritages used for generation of renewable energy from water

1

This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act3 in respect of lands and heritages where—

a

the rateable value of the lands and heritages does not exceed £5 million; and

b

the lands and heritages are used solely for the generation of renewable heat or power, or both, from water.

2

The relief granted by paragraph (1) is to be a reduction of the rates payable by 60%.

DEREK MACKAYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Regulations)

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

These Regulations abolish the relief for new-build renewables, set out in regulation 3B of the principal Regulations and substitute a relief of 60% for lands and heritables which are used solely for the generation of renewable heat or power (or both) from water. In accordance with the interpretation provision of renewable heat or power in the principal Regulations “water” includes waves and tides, but does not include production from the pumped storage of water.