Regulation 2 Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010

The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010^f1 are amended as follows.

For regulation 3B (amount payable as rates - new lands and heritages used for renewable energy generation) substitute—

“Amount payable as rates - lands and heritages used for generation of renewable energy from water

3B.

(1)

This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act^f2 in respect of lands and heritages where—

(a)

the rateable value of the lands and heritages does not exceed £5 million; and

(b)

the lands and heritages are used solely for the generation of renewable heat or power, or both, from water.

(2)

The relief granted by paragraph (1) is to be a reduction of the rates payable by 60%.”.