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The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
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- 1994 No. 3200 (S. 180)
- Regulation 3
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Rating of lands and heritages partly unoccupied for a short time
3.—(1) The class of lands and heritages prescribed under section 24A(4) of the 1966 Act is all relevant lands and heritages (other than lands and heritages to which any of the conditions specified in Parts 1 and 3 of the Schedule to these Regulations applies) part of which has been unoccupied for a continuous period of more than 3 months.
(2) Where the part of lands and heritages which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than 6 weeks beginning with that day, then for the purposes of paragraph (1) above that part shall be treated as having been unoccupied on that day and throughout that period.
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