{
  "url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-15",
  "json_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-15.json",
  "legislation": "asp/2020/4",
  "legislation_title": "Non-Domestic Rates (Scotland) Act 2020",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-scotland-act-2020",
  "path": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Contribution to net-zero emissions target: rates relief",
  "text": "(1) Section 153 of the Local Government etc. (Scotland) Act 1994 (power to prescribe amount of non-domestic rate) is amended as follows.\n(2) After subsection (3)(b) insert—\n“(c) which—\n(i) contribute to the net-zero emissions target (for example, by virtue of forming part of a district heating network) and those which do not so contribute,\n(ii) contribute as mentioned in sub-paragraph (i) and whose contributions fall into different categories prescribed for the purpose of this sub-paragraph in rules under subsection (1).”.\n(3) In subsection (3A) after “subsection (3)(b)” insert “ or (c)(ii) ”.\n(4) After subsection (6) insert—\n“(7) In subsection (3)(c), “net-zero emissions target” has the meaning given by section A1(1) of the Climate Change (Scotland) Act 2009.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 15 in force at 5.11.2020 by S.S.I. 2020/327, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2020/4/section/15",
    "retrieved_at": "2026-10-29T20:12:52.341261+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."
}