{
  "url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/regulation-4",
  "json_url": "https://openlegislation.uk/non-domestic-rates-district-heating-relief-scotland-regulations-2017/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Relief – further provisions",
  "text": "(1) Where the amount of rates payable in respect of lands and heritages is reduced by virtue of one or more of the enactments specified in paragraph (2), then in relation to those lands and heritages—\n(a) relief under regulation 3(1), 3A(1) or 3B(1) is to be reduced to the extent of the reduction under those enactments; ...\n(b) no relief is to be granted under regulation 3(1) where the amount of the reduction under those enactments is 50% or more of the rates which would otherwise be payable, and\n(c) no relief is to be granted under regulation 3A(1) or 3B(1) where the amount of the reduction under those enactments is 90% or more of the rates which would otherwise be payable.\n(2) Those enactments are—\n(a) section 4(2) of the 1962 Act;\n(b) section 4(5)(c) of the 1962 Act;\n(c) section 24(3) of the 1966 Act;\n(d) section 24A of the 1966 Act; and\n(e) regulation 3 or 4 of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4(1)(a) substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 12(5)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 4(1) omitted (1.4.2021) by virtue of The Non-Domestic Rates (District Heating Relief and Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2021 (S.S.I. 2021/64), regs. 1, 2(5)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 4(1)(c) and word 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(5)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 4(1)(c) inserted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 12(5)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 4(2)(e) substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 12(5)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 4(3) omitted (1.1.2021) by virtue of The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/391), regs. 1, 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/61/regulation/4",
    "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."
}