Local Government and Rating Act 1997

4 (1) Without prejudice to section 25A of the M1 Local Government (Scotland) Act 1966, a rating authority may reduce or remit any non-domestic rate leviable in respect of lands and heritages for any period in a financial year in which [F1 any of the conditions mentioned in sub-paragraphs (2) to (2B) applies]. S

(2) [F2 The first of those conditions] is—

(a) that the lands and heritages are within a settlement identified in the rating authority’s rural settlement list for the financial year in which the period falls, and

(b) that the rateable value of the lands and heritages shown in the valuation roll at the beginning of that financial year is not more than any amount prescribed by the Secretary of State by order.

[F3 (2A) The second of those conditions is that paragraph 3A(2) applies in relation to the lands and heritages.]

[F3 (2B) The third of those conditions is that—

(a) section 7B (rate relief for certain buildings used for breeding or rearing horses) of that Act of 1956 applies in relation to the lands and heritages,

(b) that section did not apply in relation to the lands and heritages before 1st April 2003, and

(c) the rateable value of the lands and heritages shown in the valuation roll at the beginning of the financial year is not more than any amount prescribed by the Scottish Ministers by order.]

(3) Where paragraph 3(2)(c) does not apply, the rating authority must not, by virtue of this paragraph, make a reduction or remission unless they are satisfied that—

(a) the lands and heritages are used for purposes which are of benefit to the local community, and

(b) it would be reasonable for the rating authority to make such a reduction or remission, having regard to the interests of persons liable to pay council tax set by them.

[F4 (4) The amendments to this paragraph made by section 28 of the Local Government in Scotland Act 2003 (asp 1) (which allow discretionary relief to be given to certain former agricultural premises and certain buildings used for breeding or rearing horses) are to have effect only as respects financial years beginning on or after 1st April 2003.]

Textual Amendments

F1 Words in Sch. 2 para. 4(1) substituted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 28(4)(a), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

F2 Words in Sch. 2 para. 4(2) substituted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 28(4)(b), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

F3 Sch. 2 para. 4(2A)(2B) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 28(4)(c), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

F4 Sch. 2 para. 4(4) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 28(4)(d), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

Modifications etc. (not altering text)

C1 Sch. 2 para. 4 excluded (1.4.2000) by S.S.I. 2000/92, art. 20

C2 Sch. 2 para. 4 excluded (1.4.2019) by The Non-Domestic Rates (Levying) (Scotland) Regulations 2019 (S.S.I. 2019/39), regs. 1, 5(b)

Marginal Citations

M1 1966 c. 51.