{
  "url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/regulation-3A",
  "json_url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/regulation-3A.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": "regulation/3A",
  "kind": "regulation",
  "number": "3A",
  "heading": "Amount payable as rates -lands and heritages used for the purpose of a district heating network powered by renewable generation in the financial years 2021-2022 to 2023-2024",
  "text": "(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—\n(a) that person uses the lands and heritages wholly or mainly for the purposes of a district heating network,\n(b) that network is powered wholly or mainly by renewable generation, and\n(c) application for relief is made in accordance with regulation 5.\n(2) The relief granted under paragraph (1) is a reduction of the amount of rates payable by 90%.\n(3) This regulation applies—\n(a) only to lands and heritages first entered in the valuation roll as used for the purposes of a district heating network on or after 1 April 2021, and\n(b) for any day in the financial years beginning with 1 April 2021 and ending with 31 March 2024.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 3A inserted (1.4.2021) by The Non-Domestic Rates (District Heating Relief and Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2021 (S.S.I. 2021/64), regs. 1, 2(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 3A heading substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 12(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/61/regulation/3A",
    "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."
}