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These regulations amend the Local Government (Non-Domestic Rates and District Community Charges) (Scotland) Regulations 1988 (S.I. 1988/1963) (“the principal Regulations”).
They amend the provisions in the principal Regulations providing for the calculation of the amount payable by a regional council to a district council in respect of the non-domestic district rate for the financial year 1989-90 and subsequent years. Some of the amendments are consequential upon section 3A of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) (“the 1987 Act”, as inserted by section 140 of the Local Government adn Housing Act 1989 (c. 42) (“the 1989 Act”), which made provision for the non-domestic rates to be prescribed by the Secretary of State rather than determined by local authorities (regulations 3 and 4). The amendments also make provision for taking into account any amount received, repaid or written off in the financial year in question in respect of rates for any financial year prior to 1989-90 (regulations 5 and 6).
These Regulations also amend the provisions in the principal Regulations providing for the calculation of the amount payable by a regional council to a district council in respect of the district standard community charge for the financial year 1990-91 and subsequent financial years. These amendments are consequential upon the amendments made to section 10 of the 1987 Act by section 142 of the 1989 Act, which made provision for different standard community charge multipliers to be determined by regional and district councils in respect of different classes of premises subject to be payable in respect of such premises (regulations 7 and 8).
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