10(1)The Secretary of State may make regulations containing rules for the calculation of an amount for a financial year in relation to each [F1local] authority (to be called its non-domestic rating contribution for the year).S
(2)Subject to sub-paragraph (3) below, the rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which would be payable to that authority if there were added—
(a)any sum paid to them by way of a contribution in aid made in respect of lands and heritages which, but for [F2section 7 (exemption for visiting forces etc.)], would be liable to non-domestic rates; and
(b)the sum which, if the authority acted diligently, would be payable to them in respect of non-domestic rates for that year.
(3)The Secretary of State may incorporate in the rules provision for deductions (of such extent (if any) as he thinks fit) as regards—
(a)the operation of—
[F3(i)section 24A (lands and heritages partly unoccupied for a short time) of the M1Local Government (Scotland) Act 1966;]
(ii)section 244 (remission of rates on account of poverty) of the 1947 Act; F4. . .
(iii)section 4(5) (reduction and remission of rates payable by charitable and other organisations) of the M2Local Government (Financial Provisions [F5etc.]) (Scotland) Act 1962; [F6and
[F7(iiia)section 3A (schemes for reduction and remission of rates) of that Act;]
(iv)paragraph 4 of Schedule 2 (discretionary relief for rural settlements) to the Local Government and Rating Act 1997]
(b)the costs of collection and recovery; and
(c)such other matters (if any) as he thinks fit.
(4)Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1st January in the preceding financial year.
Textual Amendments
F1Word in Sch. 12 para. 10(1) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(19)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)
F2Words in Sch. 12 para. 10(2)(a) substituted (1.4.2000) by 1997 c. 29, ss. 33(1), 34(1), Sch. 3 para. 29(a); S.I. 1998/2329, art. 3(1)(2)
F3Sch. 12 para. 10(3)(a)(i) substituted (31.12.1994 subject to transitional provisions in art. 5 of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(19)(b) (with s. 128(8)); S.I. 1994/3150, arts. 2(a)
F4Word in Sch. 12 para. 10(3)(a)(ii) omitted (1.12.1997) by 1997 c. 29, s. 33(1), Sch. 3 para. 29(b)(i); S.I. 1997/2826, art. 2(d)
F5Word in Sch. 12 para. 10(3)(a)(iii) inserted (31.10.2015) by Community Empowerment (Scotland) Act 2015 (asp 6), ss. 140(2)(a), 142(1); S.S.I. 2015/344, art. 2
F6Word “and" and Sch. 12 paragraph 10(3)(a)(iv) inserted (1.12.1997) by 1997 c. 29, s. 33(1), Sch. 3 para. 29(b)(ii); S.I. 1997/2826, art. 2(d)
F7Sch. 12 para. 10(3)(a)(iiia) inserted (31.10.2015) by Community Empowerment (Scotland) Act 2015 (asp 6), ss. 140(2)(b), 142(1); S.S.I. 2015/344, art. 2
Modifications etc. (not altering text)
C1Sch. 12 para. 10(4) excluded (31.10.2015) by Community Empowerment (Scotland) Act 2015 (asp 6), ss. 140(4), 142(1); S.S.I. 2015/344, art. 2
Marginal Citations