PART 3

Airports

Relief for lands and heritages used as or at an airport
5
1
This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages on a day in the 2021-22 financial year where—
a
the lands and heritages are—
i
used as an airport, prescribed in schedule 2,
ii
situated at such an airport and wholly or mainly used to provide one or more handling services for scheduled passenger flights, or
iii
occupied by the company named Loganair Limited, incorporated with company registration number SC170072, and
b
application for relief is made in accordance with regulation 3.
2
The relief granted is that the rates payable in respect of that day are reduced to nil.
3
Where a use of lands and heritages has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), that use of the lands and heritages is to be regarded for the purpose of paragraph (1)(a) as having continued as if it had not been suspended.
4
In paragraph (1)(a)(ii) “handling service” means any of the following activities—
a
in relation to aircraft—
i
de-icing,
ii
re-fuelling,
iii
moving aircraft,
iv
waste servicing, and
b
in relation to aircraft passengers—
i
allocation of seating,
ii
handling of baggage,
iii
supervision of boarding.