Rating And Valuation Citation, commencement and application 1 1 These Regulations may be cited as the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 and come into force on 1 April 2023. 2 These Regulations apply to the financial year beginning with 1 April 2023 and each subsequent financial year. Interpretation 2 In these Regulations— “ the 2022 Act ” means the Subsidy Control Act 2022 , “ the applicable period ” has the meaning given in section 36(2) of the 2022 Act, “ minimal financial assistance ” has the meaning given in section 36(3) of the 2022 Act, “ minimal or SPEI financial assistance ” has the meaning given in section 42(8) of the 2022 Act, and “ the subsidy control requirements ” has the meaning given in section 1(2) of the 2022 Act. Conditions on granting non-domestic rates relief 3 1 The conditions in paragraphs (3) and (4) apply to relief that is available under the Regulations specified in paragraph (2) to a person who is liable to pay non-domestic rates levied under section 7B of the Local Government (Scotland) Act 1975 . 2 The Regulations are— a the Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Regulations 2010 , b the Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016 , c the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 , d the Non-Domestic Rates (Rural Areas) (Scotland) Regulations 2017 , e the Non-Domestic Rates (District Heating Relief) (Scotland) Regulations 2017 , f the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 , g the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 , h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2023 , j Regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2024, ... k Regulation 4 of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024 , and l regulation 4 of the Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025 . 3 Any relief granted to a person under the Regulations specified in paragraph (2) that is to be given as minimal financial assistance is to be granted only where— a the total amount of minimal or SPEI financial assistance given to that person within the applicable period does not exceed the amount specified in section 36(1) of the 2022 Act, b the procedural requirements in section 37 of the 2022 Act are followed, and c the requirements as to transparency in Chapter 3 of Part 2 of the 2022 Act are followed in respect of relief that exceeds the amount specified in section 36(4) of the 2022 Act. 4 Any relief granted to a person under the Regulations specified in paragraph (2) that is not given as minimal financial assistance is to be granted only to the extent that such relief is— a compatible with the subsidy control requirements in the 2022 Act, and b granted in accordance with those requirements. Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 4 For regulation 1(2) (citation, commencement and application) of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 , substitute— 2 These Regulations apply to the financial years beginning with 1 April 2021 and 1 April 2022. TOM ARTHUR Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 7th February 2023