# The Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017, Regulation 3: Amount payable as rates – lands and heritages used for the purposes of a district heating network powered otherwise than by renewable generation


(1) This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act in respect of lands and heritages on a day where—
(a) that person uses the lands and heritages wholly or mainly for the purposes of a district heating network; and
(b) application for relief is made in accordance with regulation 5.
(2) Subject to regulation 4, the relief granted under paragraph (1) is a reduction of the amount of rates payable by 50%.
(3) No relief is granted by this regulation—
(a) to any lands and heritages that qualify for relief under regulation 3A or 3B, or
(b) for any day after the financial year ending with 31 March 2032.

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Source: https://www.legislation.gov.uk/ssi/2017/61/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.