Statutory Instrument 1997 No. 452 (S.34)

The Non-Domestic Rates (Levying) (Scotland) Regulations 1997

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1997 No. 452 (S.34)

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) Regulations 1997

	Made	19th February 1997
	Laid before Parliament	10th March 1997
	Coming into force	1st April 1997

ARRANGEMENT OF REGULATIONS AND SCHEDULES
PART I
INTRODUCTORY

1.	Citation and commencement.

2.	Interpretation - general.

3.	Interpretation - mergers.

4.	Interpretation - splits.

5.	Interpretation - reorganisations.

PART II
LANDS AND HERITAGES SUBJECT TO 1996 REGULATIONS

6.	Application of Part II.

7.	Amount payable as rates.

8.	Notional liability.

9.	Upper transitional limit.

10.	Lower transitional limit.

11.	Base liability.

12.	Changes in rateable value after 31st March 1997.

PART III
FORMULA VALUED LANDS AND HERITAGES

13.	Application of Part III.

14.	Amount payable as rates.

15.	Notional liability.

16.	Upper transitional limit.

17.	Lower transitional limit.

PART IV
MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 1997

18.	Application of Part IV.

19.	Mergers and reorganisations - amount payable as rates.

20.	Splits - amount payable as rates.

21.	Changes in rateable value.

PART V
LANDS AND HERITAGES WITH RATEABLE VALUE LESS THAN �10,000

22.	Amount payable as rates.

PART VI
REDUCTIONS, REMISSIONS AND EXEMPTIONS

23.	Charitable and other reductions.

24.	Partially unoccupied lands and heritages.

25.	Exemptions and discretionary reductions and remissions.

PART VII
REVOCATION

26.	Revocation.

The Secretary of State, in exercise of the powers conferred upon him by section 153 of the Local Government etc. (Scotland) Act 1994[1] and of all other powers enabling him in that behalf, hereby makes the following Regulations:

PART I
INTRODUCTORY
Citation and commencement
1.These Regulations may be cited as the Non-Domestic Rates (Levying) (Scotland) Regulations 1997 and shall come into force on 1st April 1997.

Interpretation - general
2.In these Regulations, except where the context otherwise requires -

"the 1962 Act" means the Local Government (Financial Provisions etc.) (Scotland) Act 1962[2];

"the 1966 Act" means the Local Government (Scotland) Act 1966[3];

"the 1975 Act" means the Local Government (Scotland) Act 1975[4];

"the 1992 Act" means the Local Government Finance Act 1992[5];

"the 1996 Regulations" means the Non-Domestic Rates (Levying) (Scotland) Regulations 1996[6];

"new entry", in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

"old entry", in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

"part residential subjects" has the meaning assigned to it in section 99(1) of the 1992 Act;

and includes a rateable value so entered with retrospective effect;

"rates" means non-domestic rates levied under section 7B of the 1975 Act[7];

"the relevant year" means the period of 12 months beginning with 1st April 1997;

"the roll" means a valuation roll made up under section 1 of the 1975 Act.

Interpretation - mergers
3.In these Regulations -

(b) "the relevant old entries", in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

Interpretation - splits
4.In these Regulations -

(b) "the relevant old entry", in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.

Interpretation - reorganisations
5.In these Regulations -

(b) "reorganisation" means a situation where, with effect from a day in the relevant year, lands and heritages shown immediately before that day in two or more old entries are shown in two or more new entries, each of which is a reorganised entry; and

(c) "the relevant old entries", in relation to a reorganised entry, means the old entries affected by the reorganisation which gave rise to that entry.

PART II
LANDS AND HERITAGES SUBJECT TO 1996 REGULATIONS
Application of Part II
6. - (1) Subject to paragraphs (2) to (4) below, this Part applies to lands and heritages which are shown in the roll on 1st April 1997 if either-

applies to them as regards 31st March 1997, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 1997.

(2) This Part shall not apply to lands and heritages which have their rateable value for 1st April 1997 prescribed in an order made under section 6 of the 1975 Act[8], unless they are lands and heritages which have their rateable value for that date prescribed by-

    (3) This Part shall not apply to lands and heritages which on 1st April 1997 do not have their rateable value prescribed in an order made under section 6 of the 1975 Act if they consist to any extent of lands and heritages which at any time during the financial years beginning on 1st April 1995 and 1st April 1996 had their rateable value so prescribed.

    (4) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 1997, to apply to the lands and heritages shown in that entry.

Amount payable as rates
    7.Where the notional liability in respect of any lands and heritages to which this Part applies and a day in the relevant year is-

Notional liability
8.The notional liability in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula -

RV × 0.458

365

where -

RV is the rateable value for those lands and heritages and that day.

Upper transitional limit
9. - (1) The upper transitional limit in respect of any lands and heritages to which this Part applies and any day shall, subject to regulation 12 below, be calculated in accordance with the formula -

BL × AUF

365

where-

BL is the base liability of those lands and heritages, ascertained in accordance with regulation 11 below; and

AUF is the appropriate upper figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.

(2) The appropriate upper figure in respect of lands and heritages is-

Lower transitional limit
10. - (1) The lower transitional limit in respect of any lands and heritages to which this Part applies and any day shall, subject to regulation 12 below, be calculated in accordance with the formula -

BL × ALF

365

where -

BL has the same meaning as in regulation 9(1) above; and

ALF is the appropriate lower figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.

(2) The appropriate lower figure in respect of lands and heritages is-

Base liability
11.The base liability of any lands and heritages to which this Part applies shall be calculated in accordance with the formula -

AP × 365

where -

AP is the amount payable as rates in respect of those lands and heritages and 31st March 1997, taking account of Parts II and IV of the 1996 Regulations but before applying the provisions of Part V of those Regulations.

Changes in rateable value after 31st March 1997
12. - (1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 1st April 1997, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula -

TL +	(IRV - RV) × PF 365

where -

TL is the upper, or as the case may be the lower, transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;

IRV is the increased rateable value of those lands and heritages;

RV is their rateable value immediately prior to the effective day; and

PF is the poundage figure, being-

(2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year subsequent to 1st April 1997, as a result of-

the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula -

TL ×

RRV

where -

TL and RV have the same meanings as in paragraph (1) above; and

RRV is the reduced rateable value of those lands and heritages.

(3) Where the rateable value of lands and heritages to which this Part applies is increased with effect from 1st April 1997, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days prior to either paragraph (1) or (2) above taking effect, be calculated in accordance with the formula in paragraph (1) above, save that for those purposes "TL" shall be calculated in accordance with the formula in regulation 9(1) or the formula in regulation 10(1), as the case may be.

(4) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from 1st April 1997 for a reason mentioned in sub-paragraph (a) or (b) of paragraph (2) above, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days prior to either paragraph (1) or (2) above taking effect, be calculated in accordance with the formula in paragraph (2) above, save that for those purposes "TL" shall be calculated in accordance with the formula in regulation 9(1) or the formula in regulation 10(1), as the case may be.

PART III
FORMULA VALUED LANDS AND HERITAGES
Application of Part III
13.This Part applies to lands and heritages which on 1st April 1997 are within the class of lands and heritages prescribed by article 3 of the British Railways Board (Rateable Values) (Scotland) Order 1995[14] and are situated within -

Amount payable as rates
14.Where the notional liability in respect of any lands and heritages to which this Part applies and a day in the relevant year is -

Notes:

[1] 1994 c.39.back

[2] 1962 c.9.back

[3] 1966 c.51.back

[4] 1975 c.30.back

[5] 1992 c.14.back

[6] S.I. 1996/103.back

[7] Section 7B was inserted by the 1992 Act, section 110(2) and was amended by the Local Government etc. (Scotland) Act 1994 (c.39), Schedule 13, paragraph 100(4).back

[8] Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c.4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c.14), Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c.42), Schedule 6, paragraph 18; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157.back

[9] S.I. 1995/366.back

[10] S.I. 1995/371.back

[11] S.I. 1995/372.back

[12] S.I. 1990/817, amended by S.I. 1995/375 and 3253.back

[13] The relevant definition in section 37(1) was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), section 20 and Schedule 2, paragraph 17, by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), Schedule 6, and by the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 100(8)back

[14] S.I. 1995/930.back

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