Regulation 5 Renewable Energy Generation ReliefI1

Regulation 2 (interpretation) of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010^f1 is amended in accordance with this regulation.

For the definition of “local authority”, substitute—

• ““local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;”.

In the definition of “renewable heat or power”, omit “and has an electrical capacity of 50 kilowatts or less”.