Reverse Vending Machine Relief

100% relief available to sites comprising of a Reverse Vending Machine.

The Non Domestic Rates (Reverse Vending Machine Relief) (Scotland) Regulations 2020 reduces the amount of rates payable by 100% for lands and heritages used wholly or mainly for provision of a reverse vending machine.  Relief is available from 1 April 2020.

An award of Reverse Vending Machine Relief may be made if the following conditions are met:

• The machine is a mechanical device which is designed to receive, identify and process used relevant containers and

• Provides a means for refund of the deposit paid on a used relevant container received by the mechanical device

For further information contact us, or download the Reverse Vending Machine Relief (PDF)

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