{
  "url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/note.json",
  "legislation": "ssi/2017/61",
  "legislation_title": "The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision to reduce the amount payable as non-domestic rates in respect of subjects in Scotland used wholly or mainly for the purposes of a district heating network. They apply from the start of the 2017-2018 financial year.\nRegulation 3 provides for a 50% reduction in rates where the lands and heritages are used wholly or mainly as a district heating network. Regulation 4 provides for a reduction in relief if the enactments listed already provide for a reduction and that any relief must be compatible with state aid rules.\nRegulation 5 provides that an application must be made to obtain the relief. Regulation 6 allows for exemptions and discretionary reductions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/61/note",
    "retrieved_at": "2026-10-28T21:19:50.354062+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}