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Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish levying authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contribution are made during the financial year, final calculations and payments being made after the year ends. These Regulations amend the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1992 (“the 1992 Regulations”).
The rules in Schedule 1 to the 1992 Regulations regarding the calculation of contributions are amended by providing that, in future, there shall be deducted from an authority’s contribution only 75% of the amount of certain reliefs, reductions or remissions of rates granted by them. The reliefs, reductions or remissions in question are those under section 244 of the Local Government (Scotland) Act 1947 (relief on grounds of inability to pay) and those under section 4(5) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (charitable and other organisations), other than those under section 4(5)(c) (sports clubs).
Schedule 2 to the 1992 Regulations (assumptions as to provisional amounts) is amended by deletion of certain provisions which were appropriate to 1993/94 only.
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