The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016 and come into force on 1st April 2016.

Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994

2.  The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994(1) are amended as follows.

Amendment of regulation 2

3.  For regulation 2 (rating of lands and heritages that are unoccupied, or treated as unoccupied), substitute—

“2.— (1) The following are prescribed as classes of lands and heritages under section 24(2) of the 1966 Act—

(a) all relevant lands and heritages, other than—

(i) industrial lands and heritages; or

(ii) lands and heritages to which any of the conditions specified in Parts 1, 1A and 2 of the Schedule applies;

(b) all relevant lands and heritages which—

(i) are industrial lands and heritages;

(ii) have been unoccupied for a continuous period of more than 6 months; and

(iii) are not lands and heritages to which any of the conditions specified in Parts 1, 1A and 2 of the Schedule applies;

(c) all lands and heritages that are, by virtue of regulation 4, to be treated as unoccupied for the purposes of section 24 of the 1966 Act.

(2) In determining the period during which lands and heritages have been continuously unoccupied for the purposes of paragraphs (1)(b)(ii) and (3)(a)—

(a) they are to be regarded as having been occupied in any period during which any of the conditions in Parts 1, 1A and 2 of the Schedule (except the condition previously in paragraph (a)(iii) of Part 1) applied to them; and

(b) they are to be regarded as having been unoccupied during any period of occupation—

(i) that ends within 6 weeks of beginning; or

(ii) in which they were, by virtue of regulation 4, treated as unoccupied.

(3) 90% is the percentage prescribed under section 24(3) of the 1966 Act in relation to lands and heritages—

(a) within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and

(b) within the class prescribed by paragraph (1)(b).”.

Amendment of regulation 3

4.  In regulation 3 (rating of lands and heritages partly unoccupied for a short time)—

(a) in paragraph (1)—

(i) for “class”, substitute “classes”;

(ii) for “is”, substitute “are”;

(iii) for the words after “applies)”, substitute—

“which—

(a) are not industrial lands and heritages; or

(b) are industrial lands and heritages and part of which has been unoccupied for a continuous period of more than 6 months.”;

(b) in paragraph (2), for “paragraph (1) above” substitute “paragraphs (1)(b) and (3)(a)”; and

(c) for paragraph (3), substitute—

“(3) 90% is the percentage prescribed under section 24A(4)(b)(ii) of the 1966 Act in relation to lands and heritages—

(a) within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and

(b) within the class prescribed by paragraph (1)(b).”.

Amendment of regulation 4

5.  In paragraph (3) of regulation 4 (lands and heritages to be treated as unoccupied), for “2016” substitute “2017”.

Amendment of the Schedule

6.  In the Schedule (conditions for the purposes of regulations 2 and 3)—

(a) in Part 1, in paragraph (a)—

(i) after sub-paragraph (i), insert “or”; and

(ii) omit sub-paragraph (iii) and the word “or” immediately before it; and

(b) in Part 1A—

(i) in paragraph (a), for “2016” substitute “2017”; and

(ii) in paragraph (f), for “2017/18” substitute “2018/19”.

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

23rd February 2016