Provisions for Scotland

Rebates for institutions in Scotland for the disabled.
5
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 situated in the area which are occupied by a local authority or other body and are used—
a
wholly for one or more of the purposes specified in subsection (2) below; or
b
partly for one or more of those purposes and partly for purposes ancillary thereto.
if half or more of the floor area of so much of any building or, where there are more than one, those buildings as is comprehended in the lands and heritages is used exclusively for one or more of the purposes specified in subsection (2) below or purposes ancillary thereto, or is available so to be used.
2
The said purposes are—
a
the provision of residential accommodation for the care of persons suffering from illness or the after-care of persons who have been suffering from illness;
b
the provision of facilities for training or keeping suitably occupied persons suffering from illness or persons who have been suffering from illness;
c
the provision of such accommodation or facilities as are mentioned in paragraph (a) or (b) above for disabled persons not falling within that paragraph;
d
the provision of welfare services for disabled persons;
e
the provision of facilities under section 15 of the Disabled Persons (Employment) Act 1944;
f
the provision of a workshop or of other facilities under section 3(1) of the Disabled Persons (Employment) Act 1958.
3
In subsection (2) above—
- “care” does not include the provision of medical, surgical or dental treatment, but without prejudice to subsection (1)(b) above;
- “illness” has the meaning given by section 108(1) of the National Health Service (Scotland) Act 1978;
- “welfare services” means services or facilities (by whomsoever provided) of a kind which a local authority have power to provide under the Social Work (Scotland) Act 1968.
4
The person entitled to a rebate under this section is the occupier of the lands and heritages.
5
The rebate in respect of any lands and heritages shall be equal to the rates chargeable on the lands and heritages for the rebate period but where the lands and heritages qualify for rebate for part only of a rebate period the rebate shall be proportionately reduced.
5
The rebate under this section in respect of any lands and heritages shall be so much of the rates chargeable on the lands and heritages as is attributable to so much of the lands and heritages as is used exclusively for one or more of the purposes specified in subsection (2) above or purposes ancillary thereto or is available so to be used; and, where the lands and heritages qualify for rebate for part of a rebate period, the rebate shall be proportionately reduced.
5A
For the purposes of calculating the rebate under this section, the assessor shall certify what amount of rateable value is attributable to so much of the lands and heritages as is used as mentioned in subsection (5) above or is available so to be used and, subject to subsection (7) below, the assessor’s certificate shall be conclusive.
6
Where the person entitled to a rebate under this section is also entitled to relief under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for charitable and other organisations) in respect of the same lands and heritages and the same period, that section shall have effect as if the rates chargeable on the lands and heritages for that period were reduced by the amount of the rebate.
7
An appeal shall lie in respect of a certificate under subsection (5A) 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 application 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.
Words commencing “if half or more” substituted (S.) for words commencing “and are” by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 5(1)(a)
1944 c. 10.
1958 c. 33.
1978 c. 29.
1968 c. 49.
S. 5(5) commencing “The rebate under this section” and subsection (5A) substituted (S.) for S. 5(5) commencing “The rebate in respect of” by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 5(1)(b)
1962 c. 9.
S. 5(7) inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 5(1)(c)
Words in s. 5(7) 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. 5(7) 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(3)(b) (with sch. 1 paras. 1-4, 13-20)