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Rating and Valuation (Amendment) (Scotland) Act 1984

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This is the original version (as it was originally enacted).

6Relief of rates in respect of lands and heritages partly occupied for a short time

After section 243 of the Local Government (Scotland) Act 1947 there shall be inserted the following section— Relief of rates in respect of lands and heritages partly occupied for a short time.

243A(1)If it appears to the rating authority that part of any lands and heritages included in the valuation roll is unoccupied but will remain so for a short time only, the authority may request the assessor to apportion the rateable value between the occupied and unoccupied parts and on being thus requested the assessor shall apportion the rateable value accordingly.

(2)As from whichever is the later of the following—

(a)the date upon which lands and heritages the rateable value of which has been apportioned under section (1) above became partly occupied ;

(b)the commencement of the financial year in which the request under that subsection relating to those lands and heritages was made,

until whichever of the events specified in subsection (3) of this section first occurs, the value apportioned to the occupied part of the lands and heritages shall be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll.

(3)The events mentioned in subsection (2) above are—

(a)the reoccupation of any of the unoccupied part;

(b)the end of the financial year in which the request was made;

(c)a further apportionment of the value of the lands and heritages taking effect under subsection (1) above.

(4)Notwithstanding paragraph (b) of subsection (3) above, if it appears to the rating authority that the part of the lands and heritages which was unoccupied at the date of an apportionment of the rateable value thereof under subsection (1) above has continued after the end of the financial year referred to in that paragraph to be unoccupied but will remain so for a short time only, the authority may direct that the apportionment shall continue to have effect for the next financial year ; and subsections (2) and (3)(a) and (c) above shall have effect in relation to that year accordingly.

(5)In this section, " financial year" has the meaning assigned to it by section 96(5) of the Local Government (Scotland) Act 1973.

(6)This section shall have effect as if it had come into force on 1st April 1984..

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