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The Non-Domestic Rates (Levying) (Scotland) Regulations 1993

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Adaptation of Regulations: premises which became part residential subjects on 1st April 1990

9.—(1) This regulation applies to any lands and heritages—

(a)which, on 31st March 1990, fell within any of the classes of lands and heritages prescribed in regulation 5 of the 1989 Regulations (classes of lands and heritages excepted from being part residential subjects); and

(b)which, on 1st April 1990, became part residential subjects in consequence of the revocation of the 1989 Regulations by the 1990 Regulations,

and the preceding provisions of these Regulations shall apply to those lands and heritages subject to the following adaptations.

(2) Any reference in regulations 4 to 7 to the rateable value of lands and heritages appearing on the valuation roll appearing on any date on or after 1st April 1990 shall be construed as referring to the part of that rateable value which is shown in the apportionment note appearing in the valuation roll on that date as relating to the non-residential use made of those lands and heritages.

(3) In regulation 4—

(a)in paragraph (3)(b), for the reference to “2.351”, there shall be substituted a reference to “2.058”; and

(b)in paragraph (4)(b), for the reference to “2.703”, there shall be substituted a reference to “2.264”.

(4) Regulation 5(1) shall not prevent regulation 4 from applying to any lands and heritages to which this regulation applies, merely because the entry relating to those lands and heritages appearing in the valuation roll on 1st April 1990 includes those parts of those lands and heritages which were previously excluded from appearing in the valuation roll because they were domestic subjects by virtue of regulation 3(1) of the 1989 Regulations.

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