- Latest available (Revised)
- Original (As enacted)
Community Empowerment (Scotland) Act 2015
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
There are currently no known outstanding effects for the Community Empowerment (Scotland) Act 2015,
PART 11
.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
PART 11 SNON-DOMESTIC RATES
140Schemes for reduction and remission of non-domestic ratesS
(1)After section 3 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, insert—
“3ASchemes for reduction and remission of rates
(1)This section applies in relation to rates leviable for the year 2015-16 and any subsequent year.
(2)A rating authority may, in accordance with a scheme made by it for the purposes of this section, reduce or remit any rate leviable by it in respect of lands and heritages.
(3)Any reduction or remission under subsection (2) ceases to have effect at such time as may be determined by the rating authority.
(4)A scheme under subsection (2) may make provision for the rate to be reduced or remitted by reference to—
(a)such categories of lands and heritages as may be specified in the scheme,
(b)such areas as may be so specified,
(c)such activities as may be so specified,
(d)such other matters as may be so specified.
(5)Any reduction or remission under subsection (2) ceases to have effect on a change in the occupation of the lands and heritages in respect of which it was granted.
(6)Before exercising the power conferred by subsection (2), or amending a scheme made under that subsection, the rating authority must have regard to the authority's expenditure and income and the interests of persons liable to pay council tax set by the authority.”.
(2)In Schedule 12 to the Local Government Finance Act 1992 (payments to local authorities by the Scottish Ministers), in paragraph 10(3)(a)—
(a)in sub-paragraph (iii), after “Provisions” insert “ etc. ”, and
(b)after that sub-paragraph insert—
“(iiia)section 3A (schemes for reduction and remission of rates) of that Act;”.
(3)In paragraph 2 of Schedule 1 (rules for the calculation of non-domestic rating contributions) to the Non-Domestic Rating Contributions (Scotland) Regulations 1996 (S.I. 1996/3070), in sub-paragraph (c), after “section” insert “ 3A or ”.
(4)Paragraph 10(4) of Schedule 12 to the Local Government Finance Act 1992 does not apply in relation to the amendment made by subsection (3).
Commencement Information
I1S. 140 in force at 31.10.2015 by S.S.I. 2015/344, art. 2
Options/Help
Print Options
PrintThe Whole Act
PrintThis Part only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.