# Non-Domestic Rates (Scotland) Act 2020, Section 15: Contribution to net-zero emissions target: rates relief


(1) Section 153 of the Local Government etc. (Scotland) Act 1994 (power to prescribe amount of non-domestic rate) is amended as follows.
(2) After subsection (3)(b) insert—
“(c) which—
(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,
(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).”.
(3) In subsection (3A) after “subsection (3)(b)” insert “ or (c)(ii) ”.
(4) After subsection (6) insert—
“(7) In subsection (3)(c), “net-zero emissions target” has the meaning given by section A1(1) of the Climate Change (Scotland) Act 2009.”.

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Source: https://www.legislation.gov.uk/asp/2020/4/section/15 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-scotland-act-2020/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.