Scottish Statutory Instruments
2000 No. 56
RATING AND VALUATION
The Valuation for Rating (Decapitalisation Rate) (Scotland) Amendment Regulations 2000
Made 9th March 2000
Laid before the Scottish Parliament 10th March 2000
Coming into force 1st April 2000

The Scottish Ministers, in exercise of the powers conferred upon them by section 6(8A) and (8B) of the Valuation and Rating (Scotland) Act 1956, and of all other powers enabling them in that behalf, hereby make the following Regulations:
1956 c. 60; subsections (8A) and (8B) were inserted in section 6 by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 4, and fall to be read with subsections (8C) and (8D) of that section (inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 5). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Citation, commencement and application
1. (1) These Regulations may be cited as the Valuation for Rating (Decapitalisation Rate) (Scotland) Amendment Regulations 2000 and shall come into force on 1st April 2000.
(2) These Regulations apply in relation to the valuation of any lands and heritages for the purposes of any valuation roll which comes into force on or after 1st April 2000.

Amendment of Regulations
2. The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994 shall be amended as follows:–
S.I. 1994/3256.
(a) in regulation 2(1) (interpretation), there shall be added after the definition of “lands and heritages”, the following definition:–

““MoD property” means property occupied by the Secretary of State for Defence or, if unoccupied, owned by the Secretary of State for Defence;”;

(b) in regulation 2(2), for the words from “(a) a school” to the end of that paragraph, there shall be substituted the following:–

“(a) a day nursery, providing day care for children who have attained the age of two, in respect of which a person is registered under section 71(1)(b) of the Children Act 1989;
(b) a school;
(c) a university;
(d) a designated institution within the meaning of section 44(2) of the 1992 Act;
(e) any institution for the provision of any form of further education which is managed by–
(i) an education authority;
(ii) a board of management within the meaning of section 36(1) of the 1992 Act; or
(iii) a body not established for profit;
and any expression used in this paragraph and in the Education (Scotland) Act 1980 and not defined in this paragraph shall be construed in accordance with that Act.”

; and
(c) in regulation 4(a) (decapitalisation rate), there shall be inserted after the words “consisting of any”, the words “MoD property,”.
Jack McConnell
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
9th March 2000

(This note is not part of the Regulations)
These Regulations amend the Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994 so as to make provision for the application of the decapitalisation rate of 3.67 per cent to apply to day nurseries and Ministry of Defence property.