The Planning etc. (Scotland) Act 2006 (Business Improvement Districts Levy) Order 2007

Citation, commencement and extent

1.—(1) This Order may be cited as the Planning etc. (Scotland) Act 2006 (Business Improvement Districts Levy) Order 2007 and shall come into force 21 days after the day on which it is laid before Parliament.

(2) This Order extends to Scotland only.

Interpretation

2.—(1) In this Order–

“the 2006 Act” means the Planning etc. (Scotland) Act 2006(1);

“BID levy” has the meaning given by article 5(2);

“billing body” has the meaning given by article 7(1) and (2);

“chargeable periods” has the meaning given by article 4(1);

“commencement date” means the day, pursuant to section 44 of the 2006 Act, the BID arrangements are to come into force;

“eligible ratepayer” means a person who is, in respect of particular BID proposals, an eligible person under section 39(4) of the 2006 Act, who is also entitled to vote in accordance with section 39(3) of the 2006 Act;

“eligible other person” means a person who is, in respect of particular BID proposals, an eligible person under section 39(5) of the 2006 Act, who is also entitled to vote in accordance with section 39(3) of the 2006 Act; and

“joint arrangements” means BID arrangements made, by virtue of regulations made under section 34 of the 2006 Act, by two or more local authorities with respect to a business improvement district comprising all or part of the area of each of the authorities.

(2) Subject to paragraphs (3) and (4) other expressions used in this Order have the same meaning as they have in the 2006 Act.

(3) Any reference to “BID proposals” includes proposals in relation to the renewal or alteration of BID arrangements under section 45 of the 2006 Act or by virtue of regulations made under that section.

(4) Any reference to “BID arrangements” includes BID arrangements as renewed or altered under section 45 of the 2006 Act or by virtue of regulations made under that section.

Purpose of a BID levy

3.  A BID levy is to be applied for the purpose of the projects specified in BID arrangements in respect of which the levy was paid and for no other purpose.

Imposition and amount of BID levy

4.—(1) A BID levy is to be imposed only for periods falling within the period in which the BID arrangements are in force and any references in this Order to “chargeable periods” are to those periods.

(2) The length of any chargeable period, and the day on which it begins, shall be specified in the BID proposals.

(3) The calculation of BID levy for any chargeable period shall be specified in the BID proposals and the amount of the BID levy for such chargeable period is to be calculated in such manner as provided for in the BID arrangements.

(4) BID levy provided for in BID proposals may be different for different classes of–

(a) eligible ratepayer, or eligible ratepayer and eligible other person (as the case may be);

(b) geographical area within the business improvement district; or

(c) relevant property within the business improvement district,

or any combination of these different classes.

(5) The provision in BID proposals for calculation of BID levy for any chargeable period shall include a statement of whether any of the costs incurred in developing the BID proposals, holding of the ballot or implementing the BID arrangements are to be recovered through BID levy.

Liability and accounting for BID levy

5.—(1) BID proposals must specify the description of either–

(a) eligible ratepayers; or

(b) eligible ratepayers and eligible other persons,

in the business improvement district who are to be liable for BID levy for a chargeable period.

(2) A person is to pay a levy for a chargeable period if they fall within that description at any time within the period and references in this Order to “BID levy” are to that levy.

(3) Subject to article 6, the amount of a person’s liability for BID levy for any chargeable period is to be determined in accordance with the BID arrangements.

(4) Any amount of BID levy for which a person is liable is to be paid–

(a) to the billing body appointed in accordance with article 7(1) or, as the case may be, 9; or

(b) where no such body has been appointed, to the local authority which made the arrangements.

(5) Where payment of BID levy is made to a billing body, other than the local authority, that body shall pay such levy to that authority subject only to the deduction of reasonable expenses in relation to the administration and collection of the levy.

Apportionment of liability between persons

6.—(1) This article applies in respect of BID arrangements where the persons liable for BID levy include both eligible ratepayers and eligible other persons.

(2) BID proposals shall specify the apportionment of BID levy in respect of relevant properties as between descriptions of eligible persons specified in accordance with article 5(1) and such apportionment shall be the same for each relevant property in the business improvement district but may be different from the apportionment applied in respect of a different business improvement district.

(3) Unless and until the Scottish Ministers issue a notice in accordance with paragraph (4), apportionment of BID levy shall be as provided for in the BID arrangements.

(4) In respect of all relevant properties within a business improvement district or proposed district, the Scottish Ministers may issue, to the local authority within whose area that district is situated, a notice in writing which apportions the liability for BID levy between the eligible ratepayer and the eligible other person upon a percentage basis (adding up to 100 per cent).

(5) Such apportionment will be the same for each relevant property within a business improvement district, but may be different in respect of different BID arrangements.

(6) Such apportionment shall take effect from the date of the notice of apportionment or such later date as may be specified in the notice.

(7) The Scottish Ministers may vary or revoke a notice issued in accordance with paragraph (4), by issuing to the local authority within whose area the district or proposed district is situated, a further notice in writing to that effect.

(8) The Scottish Ministers shall take such steps as they consider expedient to inform other persons, including the persons who have drawn up BID proposals, of the effect of any notice issued in accordance with paragraph (4) or (7).

(9) The billing body shall give effect to a notice issued in terms of paragraph (4) or (7).

Administration of BID levy etc.

7.—(1) The local authority in whose area the business improvement district is situated may appoint a person for the purposes of the administration, collection, and recovery of BID levy and any references in this Order to “billing body” are to that person.

(2) Where the local authority does not appoint such a person it shall carry out the functions mentioned in paragraph (1) and any reference in this Order to the billing body shall be construed as a reference to the local authority.

(3) The billing body shall, by the commencement date, provide for the administration, collection and recovery of BID levy.

(4) The Schedule shall have effect in relation to the administration, collection and recovery of BID levy.

BID Revenue Account

8.  Amounts paid to a local authority by way of BID levy must be credited to the BID Revenue Account.

Joint arrangements

9.—(1) This article applies to joint arrangements.

(2) The local authorities concerned in the joint arrangements shall appoint a single billing body in respect of the business improvement district.

(3) Such a billing body appointed by the local authorities under paragraph (2) may be one of those authorities, another authority or some other person.

(4) For the purposes of articles 5(4)(b) and (5) and 8, and paragraphs 8 to 10 of the Schedule, reference to the local authority shall be read as a reference to the local authority which shall, for the purpose of the joint arrangement, keep the BID Revenue Account.

Crown application

10.  The provisions of this Order apply to the Crown as they apply to other persons, but paragraphs 9 and 10 of the Schedule do not apply to the Crown.

DAVID CAIRNS

Parliamentary Under Secretary of State, Scotland Office,

Department for Constitutional Affairs

Dover House,

London

8th March 2007