The Act Part 2 – Administration and enforcement of non-domestic rates Section 15 – Contribution to net-zero emissions target: rates relief
80.Section 153(1) of the Local Government etc. (Scotland) Act 1994 gives the Scottish Ministers power (by regulations, subject to negative procedure) to prescribe that the amount payable as non-domestic rates in respect of any lands and heritages is to be such amount as may be determined in accordance with prescribed rules. This allows Ministers to specify reliefs and supplements that apply to the non-domestic rates payable in respect of particular types of lands and heritages. Subsection (3) of section 153 provides additional detail in relation to this power, stating, for example, that different provision may be made in relation to different areas or different classes of lands and heritages.
81.Subsection (2) of section 15 of the Act amends section 153(3) to give an additional example of how the power conferred by section 153(1) may be used. Specifically, it provides that regulations may make different provision in relation to lands and heritages which contribute to the net-zero emissions target(19) (for example, because they form part of a district heating network20) and those which do not. Different provision may also be made in respect of different categories of lands and heritages which do contribute to the net-zero emissions target, if such categories are prescribed under section 153(1). Subsection (3) of section 15 makes a minor consequential amendment, providing that regulations under section 153(1) can include provision about how lands and heritages are to be determined to fall within a category prescribed in rules for the purpose of new subsection (3)(c)(ii).