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Local Government (Scotland) Act 1966

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6No rate shall be payable under the said section 24 in respect of lands and heritages for any period during which they are deemed by virtue of subsection (5) of that section to have been unoccupied and any such rate paid in respect of such a period shall be recoverable by the person by whom it was paid.

7No rate under the said section 24 shall be payable in respect of lands and heritages for any period as respects which the rating authority receive full rates for the lands and heritages concerned. In this paragraph " full rates " means rates levied according to the rateable value of lands and heritages without deduction or remission of any kind.

8In this Schedule—

  • " building " includes part of a building ;

  • " owner", in relation to a building, means the person entitled to possession of the building ; and

  • " relevant lands and heritages" and " relevant period of vacancy " have the same meanings as in section 24 of this Act, and references to a newly erected building include references to a building produced by the structural alteration of a building included in relevant lands and heritages which by virtue of paragraph 5 of this Schedule have ceased or will cease to exist on the completion of the structural alteration and, in relation to a building so produced, references to erection of a building shall be construed as references to the structural alteration producing it.

9The provisions of this Schedule relating to newly erected buildings shall apply to buildings which are being improved by the owner and are thereby rendered temporarily unsuitable for occupation, and references to erection of a building shall be construed as references to improvements; and those provisions shall so apply with any other necessary modifications. In this paragraph "improvements" includes alterations other than such alterations as are described in paragraph 5 above, and " improved " shall be construed accordingly.

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