The Local Government (Non-Domestic District Rates and District Community Charges) (Scotland) Amendment Regulation 1991

Amendment of principal Regulations

8.  After regulation 13 of the principal Regulations, there shall be inserted the following regulations:—

“District standard community charge for relevant financial years

13A.   The amount produced in a district by the district standard community charge for any relevant financial year shall be ascertained by aggregating the amounts produced in a district by the district standard community charge for that year in respect of all the premises in that district in respect of which the standard community charge for that year is payable or would have been payable but for section 30(3) of the 1987 Act(1), as ascertained in accordance with regulation 13B below.

13B.   The amount produced in a district by the district standard community charge for any relevant financial year in respect of any of the premises mentioned in regulation 13A above shall be ascertained in accordance with the following formula:—:

where—

• A is the amount produced in the district by the district standard community charge for that year in respect of those premises;

• B is the gross standard community charge income produced in the district for that year in respect of those premises calculated in accordance with regulation 13C below;

• C is the aggregate of the deductions specified in regulation 13D below to be made from the gross standard community charge income for that year in respect of those premises;

• D is the district standard community charge for that year in respect of the class of premises in which those premises are included; and

• E is the regional standard community charge for that year in respect of the class of premises in which those premises are included.

13C.   For the purposes of the definition of B in regulation 13B above, the gross standard community charge income produced in the district for any relevant financial year—

(a) in respect of any premises in the district in respect of which the standard community charge for that year is payable shall be calculated by aggregating the following amounts:—

(i) the total amount of the regional and ditrict standard community charges for that year for which payment has been demanded by or on behalf of the levying authority in respect of those premises;

(ii) the amount of any interest and surcharge payable under section 18(3) of the 1987 Act on the amount referred to in sub-paragraph (i) above; and

(iii) any amount of the amount referred to in sub-paragraphs (i) and (ii) above which is recovered by the levying authority after being written off as irrecoverable; and

(b) in respect of any premises in the district in respect of which the standard community charge for that year would have been payable but for section 30(3) of the 1987 Act, shall be the amount of any contribution made by the Crown in respect of those premises for that year.

13D.   For the purposes of the definition of C in regulation 13B above, the deductions to be made from the gross standard community charge income for any relevant financial year in respect of the premises mentioned in that regulation are as follows:—

(a) the amount of the repayment of any amount referred to in regulation 13C(a)(i) above made under paragraph 9 of Schedule 2 to the 1987 Act; and

(b) the amount of any amount referred to in reguletion 13C(a)(i) or (ii) above which is written off by the levying authority as irrecoverable.”.

(1)

Section 30(3) was amended by the Local Government Finance Act 1988, Schedule 12, paragraph 34.