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The Non-Domestic Rates (Levying) (Scotland) Regulations 2007

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PART VIREDUCTIONS, REMISSIONS AND EXEMPTIONS

Charitable and other reductions

16.—(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages for a day in the relevant year where–

(a)that amount falls to be reduced by virtue of one or more of the following enactments:–

(i)section 4(2) of the 1962 Act;

(ii)section 24(3) of the 1966 Act;

(iii)the 1978 Act;

(iv)paragraphs 3 and 3A of Schedule 2 to the 1997 Act;

(b)regulation 7 or Part III or, as the case may be, Part V has effect as regards those lands and heritages for that day; and

(c)regulation 17 does not have effect.

(2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) to the amount determined under regulation 7 or Part III, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages for a day in the relevant year in the case where neither regulation 7 nor Part III has effect.

(3) For the purpose of paragraph (2), the amount determined under regulation 7 shall include any such additional amounts payable as rates under Part V.

Partially unoccupied lands and heritages

17.—(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages for a day in the relevant year where–

(a)on that day those lands and heritages are subject to an apportionment under section 24A of the 1966 Act; and

(b)regulation 7 or Part III or, as the case may be, Part V has effect as regards those lands and heritages for that day.

(2) Subject to paragraph (3), where this regulation has effect, the amount payable shall be calculated in accordance with the formula–

where–

  • A is the amount for the day determined under regulation 7, Part III or Part V, as the case may be;

  • ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and

  • RV is the rateable value shown in the roll for those lands and heritages.

(3) Where–

(a)this regulation has effect as regards lands and heritages for a day in the relevant year; and

(b)the amount payable as rates in respect of those lands and heritages for that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii) or (iv) of regulation 16,

the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for “regulation 7 or Part III, as the case may be,” in that paragraph there were substituted “regulation 17(2)”.

Exemptions and discretionary reductions and remissions

18.  Nothing in these Regulations–

(a)shall require rates to be paid in respect of lands and heritages for a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b)shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act(1), section 25A of the 1966 Act(2) or paragraph 4 of Schedule 2 to the 1997 Act(3).

(1)

Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b), the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 57, and the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a).

(2)

Section 25A was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), section 156.

(3)

Paragraph 4 was amended by section 28 of the Local Government in Scotland Act 2003 asp 1.

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