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The Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020

S.S.I. 2020/391 · Made 23 November 2020 · Extends to Scotland

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Rating And Valuation

Made 23rd November 2020

Laid before the Scottish Parliament 25th November 2020

Coming into force 1st January 2021

The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by section 153 of the Local Government etc. (Scotland) Act 1994 M1 and all other powers enabling them to do so.

Annotations to the whole text

Marginal citations

M1

1994 c.39. Section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12) and paragraph 7 of schedule 4 of the Coronavirus (Scotland) (No. 2) Act 2020 (asp 10). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

Contents

  1. 1Citation and commencement
  2. 2Restriction on granting of non-domestic rates relief
  3. 3Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010
  4. 4Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012
  5. 5Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016
  6. 6Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017
  7. 7Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017
  8. 8Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018
  9. 9Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019
  10. 10Amendment of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 Repealed
  11. Signature
  12. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Non-Domestic Rates (Restriction of Relief and Consequential Amendments) (Scotland) Regulations 2020 and come into force on 1 January 2021.

2Restriction on granting of non-domestic rates reliefI1

(1)

Paragraph (2) applies in the calculation of relief from liability to pay non-domestic rates in respect of any day on or after 1 January 2021 in the 2020/21 financial yearF1....

(2)

No relief is granted by any Regulations made under section 153 of the Local Government etc. (Scotland) Act 1994 to the extent that such relief would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union M1 (state aid).

(3)

In paragraph (2), the reference to Article 107(1) is to that Article as it had effect in domestic law on the day on which these Regulations are made.

3Amendment of the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010I1

In the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 M1—

(a)

in regulation 3(2) (amount payable as rates - lands and heritages used for renewable energy generation), omit “Subject to regulation 3C(3),”,

(b)

in regulation 3C (relief - further provision), omit paragraph (3).

4Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012I1

In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 M1—

(a)

in paragraph (1), omit “Subject to paragraph (3),”,

(b)

omit paragraph (3).

5Amendment of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016I1

In regulation 5 (relief granted) of the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 M1—

(a)

in paragraph (1), omit “Subject to paragraph (3),”,

(b)

omit paragraph (3).

6Amendment of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017I1

In regulation 4 (relief - further provisions) of the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 M1, omit paragraph (3).

7Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017I1

In the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 M1, omit regulation 16 (relief - further provision).

8Amendment of the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018I1

In the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 M1, omit regulation 5 (relief - further provision).

9Amendment of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019I1

In regulation 3 (amount payable as rates - lands and heritages comprising telecommunications new fibre infrastructure) of the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 M1, omit paragraph (5).

10Amendment of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

BEN MACPHERSON

A member of the Scottish Government

St Andrew's House,

Edinburgh

Explanatory note

(This note is not part of the Regulations)

These Regulations provide that any relief that would otherwise be granted by Regulations under section 153 of the Local Government etc. (Scotland) Act 1994 is not granted, from 1 January 2021, if it would be incompatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.

Article 107 lays down conditions for the assessment of state aid. The effect is that those conditions will continue to apply for the purposes of non-domestic rate reliefs, as that Article has effect on the day these Regulations are made.

In consequence, regulations 3 to 10 amend Regulations made under section 153 of that Act, to omit references to that Article that are no longer necessary.