The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013

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

4.  For regulation 2 (rating of unoccupied lands and heritages) substitute—

“Rating of lands and heritages that are unoccupied, or treated as unoccupied

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 which have been unoccupied for a continuous period of more than three months, other than lands and heritages to which any of the conditions specified in Parts 1, 1A and 2 of the Schedule applies; or

(b) 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) For the purposes of paragraph (1)(a), in determining the period during which relevant lands and heritages have been continuously unoccupied, 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 applied to them, and they are to be regarded as having been unoccupied during any period of occupation—

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

(b) in which the lands and heritages 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 the class prescribed by paragraph (1)(a).”.