The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 and come into force on 1st April 2018.

(2) In these Regulations—

“the 1966 Act” means the Local Government (Scotland) Act 1966;

“the 1975 Act” means the Local Government (Scotland) Act 1975(1);

“the 1986 Act” means the Insolvency Act 1986(2);

“the 1994 Regulations” means the Non-Domestic Rating (Unoccupied Property)(Scotland) Regulations 1994(3);

“the 1997 Act” means the Planning (Listed Buildings and Conservation Areas)(Scotland) Act 1997(4);

“the 2009 Order” means the Non-Domestic Rating (Petrol Filling Stations, Public Houses and Hotels) (Scotland) Order 2009(5);

“industrial lands and heritages” means lands and heritages (other than retail lands and heritages) comprising one or more buildings which is, or all of which are—

(a)

constructed or adapted for use in the course of a trade or business; and

(b)

constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto:—

(i)

the manufacture, repair or adaptation of goods or materials;

(ii)

the subjection of goods or materials to any process;

(iii)

storage (including the storage or handling of goods in the course of their distribution);

(iv)

the working or processing of minerals;

(v)

the generation of electricity;

“payday lending” means, in the course of a business involving lending, the making of, or advertising the availability of, loan agreements in relation to which the credit provided is to be repaid or substantially repaid over a period that does not exceed twelve months and being loan agreements with an annual percentage rate of interest equal to or exceeding 100%;

“public house or hotel” has the same meaning as it is given by article 2 of the 2009 Order;

“relevant lands and heritages” means any lands and heritages comprising one or more buildings or a part of a building;

“restaurant” means lands and heritages which are premises in which the sole or principal use is the sale of food or refreshments to members of the public for consumption on those premises and includes any café, coffee shop, bistro, fast food restaurant or snack bar that is so used;

“retail lands and heritages” means any lands and heritages where any building or part of a building comprised in them is constructed or adapted for the purpose of the retail provision of—

(a)

goods; or

(b)

services (other than storage for distribution services) on or from the lands and heritages;

“roll” means a valuation roll made up under section 1 of the 1975 Act(6);

“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.

(1)

1975 c.30

(2)

1986 c.45.

(3)

S.I. 1994/3200; amended by S.S.I 2000/55, S.S.I. 2008/83, S.S.I. 2013/37, S.S.I. 2014/31, S.S.I. 2016/124 and S.S.I. 2017/43.

(4)

1997 c.9.

(5)

S.S.I. 2009/69

(6)

Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).