(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.