Legislation – The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023. Any changes that have already been made by the team appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to Regulation 3:

reg. 3(2)(k) word omitted by S.S.I. 2026/68 reg. 13(2)(a)
reg. 3(2)(m)(n) inserted by S.S.I. 2026/68 reg. 13(2)(b)
reg. 3(2)(m)(n) substituted by S.S.I. 2026/68, reg. 13(2)(b) (as substituted) by S.S.I. 2026/135 reg. 3(2)

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

reg. 3(2)(m)(n) inserted by S.S.I. 2026/68 reg. 13(2)(b)
reg. 3(2)(m)(n) substituted by S.S.I. 2026/68, reg. 13(2)(b) (as substituted) by S.S.I. 2026/135 reg. 3(2)

Conditions on granting non-domestic rates relief3.

(1)

The conditions in paragraphs (3) and (4) apply to relief that is available under the Regulations specified in paragraph (2) to a person who is liable to pay non-domestic rates levied under section 7B of the Local Government (Scotland) Act 19753.

(2)

The Regulations are—

(a)

the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 20104,

(b)

the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 20165,

(c)

the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 20166,

(d)

the Non-Domestic Rates (Rural Areas) (Scotland) Regulations 20177,

(e)

the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 20178,

(f)

the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 20179,

(g)

the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 201810,

F1(h)

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

(i)

Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 202312,

F2(j)

Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024, F3…

(k)

Regulation 4 of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024 F4, and

(l)

regulation 4 of the Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.

(3)

Any relief granted to a person under the Regulations specified in paragraph (2) that is to be given as minimal financial assistance is to be granted only where—

(a)

the total amount of minimal or SPEI financial assistance given to that person within the applicable period does not exceed the amount specified in section 36(1) of the 2022 Act,

(b)

the procedural requirements in section 37 of the 2022 Act are followed, and

(c)

the requirements as to transparency in Chapter 3 of Part 2 of the 2022 Act are followed in respect of relief that exceeds the amount specified in section 36(4) of the 2022 Act.

(4)

Any relief granted to a person under the Regulations specified in paragraph (2) that is not given as minimal financial assistance is to be granted only to the extent that such relief is—

(a)

compatible with the subsidy control requirements in the 2022 Act, and

(b)

granted in accordance with those requirements.