Local government finance circular 4/2022 - non-domestic rates relief: guidance

This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.

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Reverse Vending Machine Relief

147. The key legislation is The Non-Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020.

148. Mandatory relief of 100% is available to sites of a Reverse Vending Machine (RVM).

149. The rateable values of sites of Reverse Vending Machines will not be included in the cumulative rateable value assessment for the Small Business Bonus Scheme.

150. It is unlikely that this measure would require to awarded as TCA MFA as it was introduced in advance of the legal requirement for certain premises to hold RVMs under the Scottish Government's Deposit Return Scheme.



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