1. The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 ensures that specific reliefs, that would be considered a "subsidy" under Article 3.2.4 or 3.3.3 of Chapter 3 (subsidy control) of Title XI of Heading One in Part Two of the EU-UK Trade and Cooperation Agreement (TCA), are aligned with the lower subsidy threshold established by the TCA. The specified reliefs are Renewables relief, Enterprise Areas relief, Mobile Mast relief, Rural relief, District Heating relief, Transitional relief, and Day Nursery relief.
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