2020 No. 391
The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 153 of the Local Government etc. (Scotland) Act 1994 F1 and all other powers enabling them to do so.
Citation and commencementI11
These Regulations may be cited as the Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 and come into force on 1 January 2021.
Restriction on granting of non-domestic rates reliefI102
1
Paragraph (2) applies in the calculation of relief from liability to pay non-domestic rates in respect of any day on or after 1 January 2021 in the 2020/21 financial yearF11....
2
No relief is granted by any Regulations made under section 153 of the Local Government etc. (Scotland) Act 1994 to the extent that such relief would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union F2 (state aid).
3
In paragraph (2), the reference to Article 107(1) is to that Article as it had effect in domestic law on the day on which these Regulations are made.
Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010I23
In the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 F3—
a
in regulation 3(2) (amount payable as rates - lands and heritages used for renewable energy generation), omit “Subject to regulation 3C(3),”,
b
in regulation 3C (relief - further provision), omit paragraph (3).
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012I34
In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 F4—
a
in paragraph (1), omit “Subject to paragraph (3),”,
b
omit paragraph (3).
Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016I45
In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 F5—
a
in paragraph (1), omit “Subject to paragraph (3),”,
b
omit paragraph (3).
Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017I56
In regulation 4 (relief - further provisions) of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 F6, omit paragraph (3).
Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017I67
In the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 F7, omit regulation 16 (relief - further provision).
Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018I78
In the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 F8, omit regulation 5 (relief - further provision).
Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019I89
In regulation 3 (amount payable as rates - lands and heritages comprising telecommunications new fibre infrastructure) of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 F9, omit paragraph (5).
Amendment of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020I910
In the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 F10—
a
in regulation 4 (relief for lands and heritages used for retail, hospitality or leisure purposes, or as or at an airport)—
i
in each of paragraphs (1) and (2), for “paragraphs (4) and (5)” substitute “
paragraph (4)
”
,
ii
omit paragraph (5),
b
in regulation 4A (relief for lands and heritages used as a soft play centre, amusement arcade or amusement centre)—
i
in paragraph (1), for “paragraphs (4) and (5)” substitute “
paragraph (4)
”
,
ii
omit paragraph (5).
1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).