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Statutory Instrument 1998 No. 519 (S.18)The Non-Domestic Rates (Levying) (Scotland) Regulations 1998(The document as of February, 2008) STATUTORY INSTRUMENTS1998 No. 519 (S.18)The Non-Domestic Rates (Levying) (Scotland) Regulations 1998
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: Citation and commencement 1.These Regulations may be cited as the Non-Domestic Rates (Levying) (Scotland) Regulations 1998 and shall come into force on 1st April 1998. Interpretation - general 2.In these Regulations, except where the context otherwise requires-
(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;
Interpretation - mergers
(ii) the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and (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
(ii) no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and (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
(ii) which are part only of lands and heritages shown in a single old entry and the other part of which is shown to any extent in one or more other new entries; (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 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 1998 if either-
(b) Part IV of those Regulations, applies to them as regards 31st March 1998, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 1998.
(b) the Electricity Generators (Rateable Values) (Scotland) Order 1995[12]; (c) the Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995[13]; or (d) the Docks and Harbours (Rateable Values) (Scotland) Order 1990[14]. (3) This Part shall not apply to lands and heritages which on 1st April 1998 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, 1st April 1996 and 1st April 1997 had their rateable value so prescribed.
(b) less than their lower transitional limit for that day (ascertained in accordance with regulation 10 below), the amount so payable shall, subject to that Part, be that lower transitional limit. Notional liability
(b) 0.474, in any other case. Upper transitional limit
(2) The appropriate upper figure in respect of lands and heritages is-
(b) 1.088, where the lands and heritages are part residential subjects with a rateable value of less than Ј10,000 on that date; and (c) 1.114, in any other case. Lower transitional limit
(2) The appropriate lower figure in respect of lands and heritages is-
(b) 0.673, in any other case. Base liability
Changes in rateable value after 31st March 1998
(b) 0.474, in any other case. (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 1998, as a result of-
(b) the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act, 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-
(3) Where the rateable value of lands and heritages to which this Part applies is increased with effect from 1st April 1998, 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. Application of Part III 13. - (1) Where lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year, this Part shall, subject to paragraphs (2) to (4) below, apply to those lands and heritages as from that effective day. (2) This Part shall not apply to lands and heritages shown-
(ii) Part IV of those Regulations; (iii) paragraph (a) or (b) of regulation 7 above; or (iv) this Part, applied as regards the day immediately prior to the effective date of that entry; (3) This Part shall not apply to lands and heritages as regards any day for which their rateable value is prescribed in an order made under section 6 of the 1975 Act (other than an order mentioned in regulation 6(2) above).
(b) on which they consist to any extent of lands and heritages which have at any time after 31st March 1995 had their rateable value prescribed in such an order. Mergers and reorganisations - amount payable as rates
(2) For the purposes of paragraph (1) above, the applicable liability in respect of an old entry is-
(b) where paragraph (a) or (b) of regulation 7 above applies in respect of the lands and heritages shown in that entry and the day immediately prior to the effective date of the merged or reorganised entry, the amount determined under the applicable paragraph (before application of Part V below); (c) where this Part applies in respect of those lands and heritages and that day, the amount determined under this Part (before application of Part V below); and (d) in any other case, the amount calculated in accordance with the formula-
(b) 0.474, in any other case. Splits - amount payable as rates
(2) The amount ascertained in accordance with this paragraph is-
(b) in any other case, the amount determined under paragraph (a) or (b) of regulation 7 above, or as the case may be this Part, (before application of Part V below) in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry. Changes in rateable value
(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, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Part V below, be calculated in accordance with the formula-
(3) Where the rateable value of lands and heritages is changed for a second or subsequent time whilst this Part applies to them, paragraphs (1) and (2) above shall have effect with the substitution, in the definition of "AD" in paragraph (1), for the words "regulation 14(1) or 15(1) above" of the words "this paragraph or paragraph (2) below". Amount payable as rates 17. - (1) This regulation applies to lands and heritages on a day in the relevant year when-
(b) they are not lands and heritages-
(ii) which have their rateable value prescribed in an order made under section 6 of the 1975 Act. (2) The amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall, subject to Part V below, be calculated in accordance with the formula-
Charitable and other reductions 18. - (1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where-
(ii) section 24(3) of the 1966 Act[17]; (iii) the Rating (Disabled Persons) Act 1978[18]; (iv) paragraph 3 of Schedule 2 to the 1997 Act; (b) regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day; and (2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7 or Part III or IV above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in a case where neither regulation 7 nor Part III or IV above has effect.
(b) regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day. (2) Where this regulation has effect, the amount payable shall, subject to paragraph (3) below, be calculated in accordance with the formula-
(3) Where-
(b) the amount payable as rates in respect of those lands and heritages and that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii) or (iv) of regulation 18 above, the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for the words "regulation 7 or Part III or IV above, as the case may be," in that paragraph there were substituted the words "regulation 19(2) below".
(b) shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act[20], section 25A of the 1966 Act[21] or paragraph 4 of Schedule 2 to the 1997 Act. Revocation 21. - (1) Subject to paragraph (2) below, the 1997 Regulations are hereby revoked. (2) Nothing in paragraph (1) above shall affect the continuing operation of the 1997 Regulations as regards any day prior to 1st April 1998. Calum MacDonald Parliamentary Under Secretary of State, Scottish Office St Andrew's House, Edinburgh 27th February 1998 (This note is not part of the Regulations) These Regulations make provision as to the amount payable in certain circumstances as non-domestic rates in respect of property in Scotland. They apply only to financial year 1998-99 ("the relevant year"). Part I makes provision as to citation, commencement and interpretation. Part II deals with amounts payable in respect of property which is shown in the valuation roll as at 1st April 1998. The Part only applies where certain provisions of the Non-Domestic Rates (Levying) (Scotland) Regulations 1997 ("the 1997 Regulations") apply to the property as regards 31st March 1998. The Part ceases to apply to property if and when it becomes the subject of a merged, split or reorganised entry in the valuation roll taking effect during the relevant year. For every day of the relevant year, the notional rates liability for a property (basically, the full amount ordinarily payable as rates) must be compared against that property's upper and lower transitional limits. If the notional liability is more than the upper limit or less than the lower limit, the amount payable will be equal to the upper or lower limit, as the case may be (regulation 7). Upper and lower transitional limits are calculated by multiplying a property's notional rates liability for 1997/98 (its "base liability") by set figures (regulations 9 and 10). Regulation 11 makes provision for the calculation of base liability. Regulation 12 specifies how transitional limits are to be recalculated in cases where the rateable value of property changes during the relevant year. Part III makes provision for the situation where property is shown in a merged, split or reorganised entry in the valuation roll which takes effect during the relevant year. If the amount of rates payable in respect of any component of the property shown in the new entry was being determined under the 1997 Regulations or under these Regulations immediately prior to that entry taking effect, then Part III applies to determine the amount payable in respect of that property for the rest of the year. That amount is calculated by apportioning or aggregating, as the case may be, the amount or amounts payable immediately prior to the effective date of the new entry in respect of the property affected by the new entry (regulations 14 and 15). Regulation 16 provides for amounts payable to be recalculated if there is a change in the rateable value of property whilst Part III applies to it. Part IV provides for a general reduction in rates for properties with a rateable value of less than Ј10,000 which are not otherwise covered by these Regulations. Rates will be payable in respect of such properties as if the rates poundage applicable was 46.5p rather than the actual 1998/99 poundage (47.4p). Part V deals with reductions, remissions and exemptions. Nothing in the Regulations requires the payment of rates on property which is entirely exempt from rates under any other enactment, or prejudices the power of a rating authority to grant discretionary reductions or remissions (regulation 20). Regulations 18 and 19 provide for reductions under other enactments to apply in cases where the amount payable is determined under Part II, III or IV in the same way as they apply in cases where these Regulations do not have effect. Part VI revokes the 1997 Regulations. 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] 1997 c.29.back [7] S.I. 1997/452.back [8] 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 [9] Section 1 was amended by the Local Government and Rating Act 1997 (c.29), Schedule 4.back [10] 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(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157.back [11] S.I. 1995/366.back [12] S.I. 1995/371.back [13] S.I. 1995/372.back [14] S.I. 1990/817, amended by S.I. 1995/375 and 3253.back [15] 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 [16] Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23), section 5(a) and Schedule 4, the Local Government and Planning (Scotland) Act 1982 (c.43), section 5(1)(a) and the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 7.back [17] Section 24 was substituted by the Local Government etc. (Scotland) Act 1994, section 154.back [18] 1978 c.40.back [19] Section 24A was inserted by the Local Government etc. (Scotland) Act 1994, section 155.back [20] Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b), the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57 and the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a).back [21] Section 25A was inserted by the Local Government etc. (Scotland) Act 1994, section 156.back ISBN 0 11 055729 8 -- Back --
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