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The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2000
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- 2000 No. 55
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 prescribe classes of lands and heritages for the purposes of sections 24 and 24A of the Local Government (Scotland) Act 1966 (rating of unoccupied and partially unoccupied property in Scotland). The Schedule to those Regulations provides, amongst other things, that unoccupied lands and heritages, and the unoccupied part of partially unoccupied lands and heritages, will be wholly exempt from non-domestic rates if the lands and heritages have a rateable value of less than £1500. These Regulations amend that Schedule so that that exemption will now apply if the lands and heritages have a rateable value of less than £1700.
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