1999 No. 153

LOCAL GOVERNMENT

The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers, in exercise of the powers conferred on them by sections 113 and 116(1) of, and paragraph 10, 11(5)(a) and 12 of Schedule 12 to, the Local Government Finance Act 19921 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement, application and interpretation1

1

These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999 and shall come into force on 31st December 1999.

2

These Regulations shall not apply in respect of any financial year beginning prior to 1st April 2000.

3

In these Regulations, “the principal Regulations” means the Non-Domestic Rating Contributions (Scotland) Regulations 19962.

Amendment of the principal Regulations

2

For paragraph 2 of Schedule 1 to the principal Regulations there shall be substituted–

2

The amounts paid or payable to the authority in respect of non-domestic rates for the relevant year without taking into account–

a

any apportionment carried out by the assessor under section 24A(1) of the 1966 Act3;

b

any remission granted by the authority under section 25A of that Act4;

c

any reduction or remission granted by the authority under section 4(5) of the 1962 Act5; or

d

any reduction or remission granted by the authority under paragraph 4 of Schedule 2 to the 1997 Act6.

3

In paragraph 7 of Schedule 1 to the principal Regulations–

a

for sub-paragraph (a) there shall be substituted–

a

are payable to the authority in respect of non-domestic rates for–

i

a preceding year commencing after 31st March 1993 and ending before 1st April 1999; or

ii

the period beginning with 1st April 1999 and ending with 30th June 1999;

b

in sub-paragraph (c), after the words “in this paragraph” there shall be inserted the words “or in paragraph 7A”.

4

After paragraph 7 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:–

7A

The amounts which–

a

are payable to the authority in respect of non-domestic rates for

i

the relevant year;

ii

a preceding year commencing after 31st March 2000; or

iii

the period beginning with 1st July 1999 and ending with 31st March 2000;

b

in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and

c

have not been taken into account as amounts described in this paragraph or in paragraph 7 in a calculation made under paragraph 11(5) of Schedule 12 to the Act for a preceding year.

5

In paragraph 8 of Schedule 1 to the principal Regulations–

a

for sub-paragraph (a) there shall be substituted–

a

as amounts paid or payable to the authority or to an old authority in respect of non-domestic rates for–

i

a preceding year commencing after 31st March 1993 and ending before 1st April 1999; or

ii

the period beginning with 1st April 1999 and ending with 30th June 1999;

were taken into account by the authority in question in a previous calculation made under paragraph 11(5) of Schedule 12 to the Act;

b

in sub-paragraph (c), after the words “in this paragraph” there shall be inserted the words “or in paragraph 8A”.

6

After paragraph 8 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:–

8A

The amounts which–

a

as amounts paid or payable to the authority in respect of non-domestic rates for–

i

a preceding year commencing after 31st March 2000; or

ii

the period beginning with 1st July 1999 and ending with 31st March 2000;

were taken into account by the authority in question in a previous calculation made under paragraph 11(5) of Schedule 12 to the Act;

b

have since been repaid or are now repayable by the authority; and

c

have not been taken into account as amounts described in this paragraph or in paragraph 8 in a calculation made for a preceding year under paragraph 11(5) of Schedule 12 to the Act.

JACK McCONNELLA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh

(This note is not part of the Regulations)

Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish local authorities are required to pay amounts (called non-domestic rating contributions) to the Scottish Ministers. 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, as regards financial year 2000-2001 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1996.

Sub-paragraph 2(b) of Schedule 1 to the 1996 Regulations is deleted. That sub-paragraph required local authorities to include amounts paid as contribution in aid in respect of land subject to Crown exemption from non-domestic rates in calculating the gross amount due to the authority, and is no longer necessary due to the removal of Crown exemption by section 6 of the Local Government and Rating Act 1997.

Paragraphs 7 (which relates to adjustments for bad debts) and 8 (which relates to adjustments for appeals) of Schedule 1 to the 1996 Regulations are amended, and new paragraphs 7A and 8A are added. The effect of these amendments is to require local authorities to calculate a separate sum for adjustments attributable to bad debts and appeals respectively, for the period prior to devolution and for the period since devolution.