Provisions for Scotland

Rebates for lands and heritages with special facilities for disabled persons.
4
1
Subject to the provisions of this Act, the rating authority for any area in Scotland shall grant a rebate in respect of the rates chargeable on any lands and heritages which are situated in the area and to which this section applies.
2
This section applies to—
a
lands and heritages in which a room other than a bathroom or lavatory is predominantly used (whether for providing therapy or for other purposes) by and is required for meeting the needs of a disabled person who resides in the lands and heritages;
b
lands and heritages in which there is an additional bathroom or lavatory which is required for meeting the needs of a disabled person who resides in the lands and heritages;
c
lands and heritages which are equipped with a heating installation for providing heating in two or more rooms, being heating required for meeting the needs of a disabled person who resides in the lands and heritages;
d
lands and heritages in which there is any other facility which is required for meeting the needs of a disabled person who resides in the lands and heritages;
e
lands and heritages in which there is sufficient floor space to permit the use of a wheelchair used by and required for meeting the needs of a disabled person who resides in the lands and heritages;
f
lands and heritages which include or consist of a garage, carport or land used otherwise than temporarily for accommodating a vehicle used by and required for meeting the needs of a disabled person,
and so much of the lands and heritages as is, in terms of this subsection, referable to the needs of the disabled person is hereinafter in this section referred to as the “special facility”.
3
In subsection (2) above—
a
references to anything being required for meeting the needs of a disabled person are references to its being essential or of major importance to his well-being by reason of the nature and extent of his disability; and
b
references to a disabled person who resides in lands and heritages include references to a disabled person who is usually resident there.
4
The person entitled to a rebate under this section is—
a
the disabled person if he is the occupier of the lands and heritages or makes payments by way of rent in respect of all or any of them; or
b
any person who is a member of the same household as the disabled person and either is the occupier of the lands and heritages or makes such payments as aforesaid.
5
The rebate in respect of—
a
any lands and heritages other than those within subsection (2)(e) above shall be so much of the rates chargeable in respect of those lands and heritages for the rebate period as is attributable to the special facility;
b
lands and heritages within subsection (2)(e) above shall be equal to the rates which would be chargeable on the special facility for the rebate period if its rateable value were £30 or such other amount as may be prescribed by order made by the Secretary of State;
but where the lands and heritages qualify for rebate for part only of a rebate period the rating authority may, if they think fit, reduce the rebate by the proportionate amount or any lesser amount.
An order under this subsection shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and the power to make such an order includes power to vary or revoke a previous order.
6
For the purposes of calculating the rebate under subsection (5)(a) above the assessor shall certify what amount of rateable value is attributable to the special facility and, subject to subsection (8) below, the assessor’s certificate shall be conclusive.
7
The rating authority may, if they think fit, increase the rebate under subsection (5)(b) above by an additional amount equal to one-fifth of the amount of that rebate.
8
An appeal shall lie in respect of a certificate under subsection (6) above, and a complaint may be made about such a certificate, in either case to the First-tier Tribunal for Scotland; and the provisions of the previous Valuation Acts relating to applications to the assessor for redress, to appeals and complaints to the First-tier Tribunal for Scotland and to appeals from that Tribunal to the Lands Valuation Appeal Court shall, with the necessary modifications, apply for the purposes of this subsection.
9
Where the person entitled to a rebate under this section is also entitled to a rebate under the housing benefit scheme (whether or not modified under section 28 of the Social Security Act 1986 or section 134 of the Social Security Administration Act 1992))in respect of the same lands and heritages and the same period, that scheme shall have effect as if the rates chargeable on the lands and heritages for that period were reduced by the amount of the rebate under this section.
Words substituted by virtue of Social Security Act 1986 (c. 50, SIF 113:1), s. 86(1), Sch. 10 para. 49(c)
Words in s. 4(9) substituted (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 4, 7(2), Sch. 2 para.48
Words in s. 4(8) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 7(2)(a) (with sch. 1 paras. 1-4, 13-20)
Words in s. 4(8) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 7(2)(b) (with sch. 1 paras. 1-4, 13-20)