http://www.legislation.gov.uk/ssi/2020/36/note/madeThe Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020enKing's Printer for Scotland2020-02-20RATING AND VALUATION These Regulations provide 100% relief from business rates in respect of lands and heritages that are used wholly or mainly for the provision of a reverse vending machine, which is defined in regulation 2. Relief is available from 1 April 2020. EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations provide 100% relief from business rates in respect of lands and heritages that are used wholly or mainly for the provision of a reverse vending machine, which is defined in regulation 2. Relief is available from 1 April 2020.

An application must be made to obtain the relief. Regulation 3 sets out how the application is to be made.