2008 No. 83

RATING AND VALUATION

The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 24(2) and 24A(4) of the Local Government (Scotland) Act 19661 and all other powers enabling them to do so.

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008 and come into force on 1st April 2008.

Amendment of Regulations2

In Part 1 of the Schedule to the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 19942, insert–

a

in paragraph (e) after “company”, “or limited liability partnership”; and

b

after paragraph (e)–

f

the owner of the lands and heritages is a company or limited liability partnership, which on or after 1st April 2008–

i

remains subject to an administration order made under Part II of the Insolvency Act 19863; or

ii

is in administration (within the meaning of paragraph 1 of Schedule B1 to that Act).

JOHN SWINNEYA member of the Scottish ExecutiveSt Andrew’s House Edinburgh

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 to exclude lands and heritages owned by a company or limited liability partnership in administration or a limited liability partnership which is being wound up from the lands and heritages prescribed under the Local Government (Scotland) Act 1966. The effect of this exclusion is that no rates shall be payable in respect of unoccupied lands and heritages owned by such a company or limited liability partnership or, where such lands and heritages are partly occupied and the rateable value has been apportioned between the occupied and unoccupied parts, in respect of the unoccupied part.

This amendment brings the rating of unoccupied lands and heritages owned by a company or limited liability partnership in administration or a limited liability partnership being wound up into line with that of such lands and heritages owned by a company which is subject to a winding-up order or in the process of winding up voluntarily.