Before section 24A insert—

“24ZALiability of owners of unoccupied lands and heritages

(1)

If any lands and heritages included in the valuation roll have no occupier, the owner is liable to pay the amount of the non-domestic rate which would otherwise have been payable by the occupier.

(2)

Where subsection (1) applies, the enactments relating to rating apply with any necessary modifications as if the lands and heritages were occupied by the owner.

(3)

An owner’s liability under subsection (1) to pay an amount of non-domestic rates is subject to—

(a)

any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962,

(b)

regulations under section 153 of the Local Government etc. (Scotland) Act 1994, and

(c)

any other provision which provides for the rates leviable in respect of lands and heritages to be reduced or remitted.

(4)

In this section—

“enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act,

“occupier” and “owner” have the meanings given by section 379 of the Local Government (Scotland) Act 1947.”.

In section 16 (transference of liability for owners’ rates and consequential reduction of rents), after subsection (3) insert—

“(4)

In the case of any lands and heritages that have no occupier, subsection (1) is subject to section 24ZA of the Local Government (Scotland) Act 1966.”.