The Council Tax (Amendment of Housing (Scotland) Act 1987) (Scotland) Regulations 1996

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend section 240(2)(c) and (4) of the Housing (Scotland) Act 1987 which, before amendment, provided that a local authority must not (except in certain exceptional cases) approve an application for an improvement or repairs grant where the rateable value of the house exceeded a limit prescribed by the Secretary of State with consent of the Treasury or, if a house was to be provided by the conversion of two or more houses, the aggregate of the rateable values of those houses exceeded a limit so prescribed.

These Regulations make the references to rateable values in these provisions references to council tax valuation bands in respect of applications for improvement or repairs grant made on or after 1st April 1996, so that such a grant must not (except in the exceptional cases) be made—

(a) if the house is in a higher valuation band than that prescribed; or

(b) where two or more houses are to be amalgamated into one house, if the middle values of the council tax valuation bands applicable to each house to be amalgamated, when added together, exceed the highest value of a prescribed valuation band.

Transitional provision is made for the previous provisions of section 240 providing for limits in terms of rateable values, and regulations made under them, to remain in effect in respect of applications for grant made before 1st April 1996.