Non-Domestic Rates (Scotland) Act 2020 (asp 4)

Valid from 02/04/2020

PART 2 S Administration and enforcement of non-domestic rates

Valuation roll S

Valid from 05/11/2020

6 Discretion of local authority to determine whether lands and heritages are dwellings S

In section 72 of the Local Government Finance Act 1992 (dwellings chargeable to council tax), after subsection (4) insert—

“(4A) Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.”.