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