{
  "url": "https://openlegislation.uk/non-domestic-rates-renewable-energy-generation-relief-scotland-amendment-regulations-2018/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-renewable-energy-generation-relief-scotland-amendment-regulations-2018/note.json",
  "legislation": "ssi/2018/64",
  "legislation_title": "The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-renewable-energy-generation-relief-scotland-amendment-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 (“the principal Regulations”).\nThese Regulations abolish the relief for new-build renewables, set out in regulation 3B of the principal Regulations and substitute a relief of 60% for lands and heritables which are used solely for the generation of renewable heat or power (or both) from water. In accordance with the interpretation provision of renewable heat or power in the principal Regulations “water” includes waves and tides, but does not include production from the pumped storage of water.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/64/note",
    "retrieved_at": "2026-10-28T21:13:55.837765+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."
}