Renewable Energy Generation Relief Changes for Scotland

What is the new legislation:
The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2016
What is the amended legislation: The Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010
Who does this affect: Scotland
When does this change take place: 1st April 2016

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

The 2010 Regulations are amended so that the relief from non-domestic rates attracted by lands and heritages used solely for the generation of renewable heat or power (or both) is limited to where the lands and heritages are being used for a project where a community organisation is, in return for investment in the project, entitled to payments at a specified level.

The amenment Regulations also grant certain relief in respect of lands and heritages used solely for the generation of renewable heat or power (or both) where those lands and heritages are first entered in the valuation roll on or after 1st April 2016.

The full text of the Regulations may be found here.
 
Source: http://www.legislation.gov.uk