2008 No. 85

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) 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 section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.

Citation and commencement1

These Regulations may be cited as the Non Domestic Rates (Levying) (Scotland) Regulations 2008 and come into force on 1st April 2008.

Interpretation2

In these Regulations–

  • “the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 19622;

  • “the 1966 Act” means the Local Government (Scotland) Act 19663;

  • “the 1975 Act” means the Local Government (Scotland) Act 19754;

  • “the 1978 Act” means the Rating (Disabled Persons) Act 19785;

  • “the 1992 Act” means the Local Government Finance Act 19926;

  • “the 1997 Act” means the Local Government and Rating Act 19977;

  • “the 2007 Regulations” means the Non Domestic Rates (Levying) (Scotland) Regulations 20078;

  • “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 18549;

  • “part residential subjects” has the meaning prescribed by section 99(1) of the 1992 Act;

  • “rateable value”, in relation to lands and heritages and a particular date, means–

    1. a

      in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non residential use of those subjects; and

    2. b

      in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

    and includes a rateable value so entered with retrospective effect;

  • “rates” means non domestic rates levied under section 7B of the 1975 Act10;

  • “the relevant year” means the period of 12 months beginning with 1st April 2008; and

  • “the roll” means a valuation roll made up under section 1 of the 1975 Act11.

Amount payable as rates – lands and heritages with rateable value of £15,000 or less3

1

This regulation applies to lands and heritages on a day in the relevant year where they have a rateable value of £15,000 or less.

2

Subject to paragraph (3), where the cumulative rateable value of lands and heritages to which this regulation applies falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable shall be reduced by the percentage of rate relief specified in the corresponding entry in column 2 (percentage of rate relief).

Cumulative rateable value range

Percentage of rate relief

£8,000 or less

80%

More than £8,000 but not exceeding £10,000

40%

More than £10,000 but not exceeding £15,000

20%

3

The amount of rate relief calculated under paragraph (2) shall be reduced by the amount of any–

a

reduction by virtue of one or more of the following enactments:–

i

section 4(2) of the 1962 Act12;

ii

section 4(5)(c) of the 1962 Act13;

iii

section 24(3) of the 1966 Act14;

iv

section 24A of the 1966 Act15;

v

the 1978 Act;

vi

paragraph 3 of Schedule 2 to the 1997 Act16; or

b

determination in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 195617,

but only to the extent that the amount of such rate relief is reduced to nil.

4

For the purposes of this regulation the “cumulative rateable value” is the total rateable value of all lands and heritages which an individual ratepayer is either–

i

entitled to occupy, whether they are occupied or not; or

ii

actually in occupation of, whether entitled to or not,

or both.

Amount payable as rates – lands and heritages with rateable value of more than £29,0004

1

This regulation applies to lands and heritages on any day in the relevant year when they have a rateable value exceeding £29,000.

2

The additional amount payable as rates in respect of lands and heritages for a day in the relevant year on which this regulation applies to them shall be calculated in accordance with the formula–

AARP=(RV×S)365math

where–

  • AARP is the additional amount of rates payable;

  • RV is the rateable value of the lands and heritages on that day;

  • S is the additional factor of 0.004.

Exemptions and discretionary reductions and remissions5

Nothing in these Regulations–

a

shall require rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

b

shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act18, section 25A of the 1966 Act19 or paragraph 4 of Schedule 2 to the 1997 Act20.

Revocation6

1

Subject to paragraph (2), the 2007 Regulations are revoked.

2

Nothing in paragraph (1) shall affect the continuing operation of the 2007 Regulations as regards any day prior to 1st April 2008.

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

(This note is not part of the Regulations)

These Regulations make provision for the amount payable in certain circumstances as non domestic rates in respect of non domestic subjects in Scotland. They apply only to the financial year 2008 2009. The non domestic rate for subjects not covered by these Regulations is fixed by Order made under the Local Government (Scotland) Act 1975. For the year 2008 2009, the rate is fixed by S.S.I. 2008/32.

Regulation 3 provides for the general reduction in rates for non domestic subjects with a rateable value of £15,000 or less. Regulation 3(2) sets out the reduction on a sliding scale of between 20% and 80%.

Regulation 3(3) provides for a reduction in rate relief (calculated in accordance with regulation 3(2)) if the enactments listed in regulation 3(3)(a) and (b) already provide for a reduction or determination.

Regulation 4 provides a formula for the additional amount payable as rates for lands and heritages with a rateable value exceeding £29,000.

Regulation 5 allows for exemptions and discretionary reductions.

The 2007 Regulations are revoked by regulation 6.