The Non-Domestic Rating (Valuation of Sites of Reverse Vending Machines) (Scotland) Regulations 2023
These Regulations provide that, in working out the net annual value of lands and heritages under section 6(8) of the Rating and Valuation (Scotland) Act 1956 (“the 1956 Act”), no account is to be taken of the part of lands and heritages used solely in connection with the provision or use of a reverse vending machine. The rateable value of lands and heritages is the net annual value, applying section 6(9) of the 1956 Act.