Valuation for Rating (Plant and Machinery) (Scotland) Amendment Regulations 2001 (SSI 2001/115)
The Executive's response was full and helpful. I do not know whether anyone wants to comment. We asked for an explanation of the Executive's breach of the 21-day rule and for clarification of whether the exemption from rating of an additional class of plant and machinery that was contained in the regulations complied with any relevant rules on state aid.
The Executive gave a full account. The debate is interesting. Perhaps we should accept the excuse for breaching the 21-day rule as reasonable in the circumstances, as the issues were discussed in the Executive. The information on state aid is useful. However, it is up to the European Commission, not member states, to decide whether a payment is a state aid. We could refer the regulations to the Parliament on the ground that they required further explanation, which the Executive supplied.