Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2017 and come into force on 1st April 2017.

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

2.-(1) The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010(2) are amended as follows.

(2) In regulation 3A(1)(b)(3), for "1" substitute "0.5 of a".

(3) In regulation 3B(1)(4), for "2016" substitute "2017".

(4) For regulation 3B(2) substitute-

"(2) Subject to regulation 3C(3), the relief granted by paragraph (1) is to be a reduction of the rates payable by-

(a)25% where the lands and heritages are used solely for the generation of renewable heat or power (or both) from water (including waves and tides but excluding production from the pumped storage of water) having a total installed capacity of up to one megawatt; or

(b)where paragraph (a) does not apply-

(i)10% where the rateable value of the lands and heritages is £500,000 or less; or

(ii)1.5% where the rateable value of the lands and heritages is more than £500,000.".

(5) Regulation 3C(4)(5) is revoked.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 ("the principal Regulations").

Regulation 3 of the principal Regulations specifies that lands and heritages used solely for the generation of renewable heat or power (or both) attract relief from non-domestic rates where those lands and heritages are used for a project referred to in regulation 3A. These Regulations amend regulation 3A of the principal Regulations so as to extend relief to cases where the community arrangements relate to profit attributable to at least 0.5 of a megawatt of the scheme's capacity (the equivalent figure for 2016-17 was 1 megawatt). Regulation 3B is amended to provide for a 25% relief in respect of new small scale hydro developments after 1st April 2017.