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Local Government (Scotland) Act 1947, Section 240 is up to date with all changes known to be in force on or before 18 January 2017. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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. . . F1, a rating authority may if they think fit levy upon the owner any . . . F2 rate in respect of lands and heritages separately let for a shorter period than one year, but the authority shall allow to such owner a deduction from the . . . F2 rate equal to two and one-half per centum thereof, and such . . . F2 rate shall be recoverable from the owner along with any penalty which may become exigible thereon in the same way as in the case of recovery from occupiers, and every such owner charged with and paying . . . F2 rates shall have relief against the occupiers of the lands and heritages for the full amount of the . . . F2 rates without deduction corresponding to the period of occupancy, and so far as he [F3is unable to recover the amount paid by him to the rating authority], the owner shall be entitled to repayment (under deduction of two and one-half per centum as aforesaid) from the authority upon lodging a claim on or before a date fixed for the purpose by the authority, without prejudice to the right of the authority to make adjustments with the owner in respect of any sum subsequently recovered by him in respect of such . . . F2 rates.
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