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The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013
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- Scottish Statutory Instruments
- 2013 No. 37
- Regulation 3
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Amendment of the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
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3. In regulation 1(2) (interpretation) after the definition of “retail lands and heritages” insert—
““use as office premises” means that the sole or principal use of the lands and heritages takes place there in a building or part of a building that is used wholly or mainly for the purposes of administration, clerical work or handling money, and for these purposes “clerical work” includes writing, book-keeping, sorting papers, filing, data processing, drawing and the editorial preparation of material for publication; and
“use as shop premises” means that the sole or principal use of the lands and heritages takes place there in a building or part of a building that is used wholly or mainly for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business.”.
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