Local Government (Scotland) Act 1966

Rating of unoccupied property S

24 Liability to be rated in respect of certain unoccupied property. S

(1) Subject to the following provisions of this Part of this Act, and notwithstanding the provisions of section 243 of the M1 Local Government (Scotland) Act 1947, where any relevant lands and heritages in the area of a rating authority are unoccupied for a continuous period exceeding [F1 six months], the person entitled to possession of the lands and heritages (hereafter in this Part of this Act referred to as the “owner”) may, if the rating authority think fit, be rated in respect of the lands and heritages for any relevant period of vacancy; and the enactments relating to rating shall apply with any necessary modifications as if the lands and heritages were occupied during that period by the owner.

(2)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(4) In this section—

• “relevant lands and heritages” means any lands and heritages consisting of, or of part of, . . . F3 shop, office, factory, mill or other building whatsoever, together with any garden, yard, court or other land ordinarily used or intended for use for the purposes of the building or part; and

• “relevant period of vacancy” means, in relation to any relevant lands and heritages, any period beginning with the day following the end of a period of [F1 six months] during which the lands and heritages have been continuously unoccupied and ending with the day preceding that on which the lands and heritages become or next become occupied.

(5) Where lands and heritages which are unoccupied become occupied on any day and become unoccupied again on the expiration of a period of less than three weeks beginning with that day, then, for the purpose of ascertaining any period of [F1 six months] during which the lands and heritages have been continuously unoccupied and any relevant period of vacancy in respect of the lands and heritages, they shall be deemed to have remained unoccupied on that day and during that period.

Textual Amendments

F1 Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 33(a)

F2 S. 24(2)(3) repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 33(b), Sch. 7

F3 Words repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

Marginal Citations

M1 1947 c. 43.

Valid from 01/04/1995

[F4 24A Lands and heritages partly unoccupied for a short time. S

(1) If it appears to the rating authority that part of any lands and heritages included in the valuation roll is unoccupied but will remain so for a short time only, the authority may request the assessor to apportion the rateable value between the occupied and unoccupied parts and on being thus requested the assessor shall apportion the rateable value accordingly.

(2) As from whichever is the later of the following—

(a) the date on which lands and heritages the rateable value of which has been apportioned under subsection (1) above became partly occupied;

(b) the commencement of the financial year in which the request under that subsection relating to those lands and heritages was made,

until whichever of the events specified in subsection (3) below first occurs, the value apportioned to the occupied part of the lands and heritages shall, subject to subsection (4) below, be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll.

(3) The events mentioned in subsection (2) above are—

(a) the reoccupation of any of the unoccupied part;

(b) the end of the financial year in which the request was made;

(c) a further apportionment of the value of the lands and heritages taking effect under subsection (1) above;

(d) the lands and heritages to which the apportionment relates becoming completely unoccupied.

(4) Where any lands and heritages fall within such class or classes of lands and heritages as may be prescribed by the Secretary of State by regulations, the value to be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll shall be the sum of—

(a) the value apportioned to the occupied part of the lands and heritages; and

(b) one half of the value apportioned to the unoccupied part of the lands and heritages.

(5) Notwithstanding paragraph (b) of subsection (3) above, if it appears to the rating authority that the part of the lands and heritages which was unoccupied at the date of an apportionment of the rateable value thereof under subsection (1) above has continued after the end of the financial year referred to in that paragraph to be unoccupied but will remain so for a short time only, the authority may direct that the apportionment shall continue to have effect for the next financial year; and subsections (2), (3)(a), (c) and (d) and (4) above shall have effect in relation to that year accordingly.

(6) Any statutory instrument containing regulations made under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(7) In this section “financial year” has the meaning assigned to it by section 96(5) of the M2 Local Government (Scotland) Act 1973.]

Textual Amendments

F4 S. 24A inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1

Marginal Citations

M2 1973 c. 65.

Valid from 01/04/1995

[F5 24B Certain lands and heritages to be treated as unoccupied. S

(1) For the purposes of section 24 of this Act, lands and heritages shall be treated as unoccupied if, apart from this section, they would fall to be treated as occupied by reason only of there being kept on the lands and heritages plant, machinery or equipment—

(a) which was last used on the lands and heritages when they were last in use; or

(b) which is intended for use on the lands and heritages.

(2) Subsection (1) above applies to the unoccupied part of lands and heritages for the purposes of section 24A of this Act as it applies to unoccupied lands and heritages for the purposes of the said section 24.]

Textual Amendments

F5 S. 24B inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1

25 Provisions supplementary to section 24. S

(1) The provisions of Schedule 3 to this Act shall have effect, for the purposes of section 24 of this Act, with respect to the determination of rateable values, the treatment of newly erected and altered buildings and the other matters there mentioned.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

(3) No rates shall be payable under the said section 24 in respect of lands and heritages, for, or for any part of the [F7 six months] beginning with the day following the end of, any period during which—

(a) the owner is prohibited by law from occupying the lands and heritages or allowing them to be occupied;

(b) the lands and heritages are kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting the occupation of the lands and heritages or to acquiring them;

(c) the lands and heritages are the subject [F8 of a building preservation notice as defined by section 56 of the M3 Town and Country Planning (Scotland) Act 1972 or are included in a list compiled or approved under section 52 of that Act or are notified] to the rating authority by the Secretary of State as being of architectural or historic interest;

(d) the lands and heritages are the subject of a preservation order or an interim preservation notice under the Ancient Monuments Acts 1913 to 1953, or are included in a list published by the [F7 Secretary of State] under those Acts; or

(e) the lands and heritages are being held available to provide a residence from which a full-time clergyman or minister of any religious denomination may perform the duties of his office.

In paragraph (a) of this subsection the reference to a legal prohibition does not include a prohibition which arises from the failure of the owner to apply for a certificate under section 9 of the M4 Building (Scotland) Act 1959.

(4) The Secretary of State may by regulations provide that rates shall not be payable under section 24 of this Act in respect of lands and heritages of such descriptions as may be prescribed by the regulations or in such circumstances as may be so prescribed; and the regulations may make different provision for lands and heritages of different descriptions and for different circumstances.

Any statutory instrument containing regulations made under this subsection shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(5) Section 4 of the M5 Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) shall apply in relation to any relevant lands and heritages to which that section applied when they were last occupied as if they were used for the purpose for which they were then used.

Textual Amendments

F6 S. 25(2) repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 34(a), Sch. 7

F7 Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 34(b)

F8 Words substituted by Town and Country Planning (Scotland) Act 1972 (c. 52), s. 276(1), Sch. 21 Pt. II

Modifications etc. (not altering text)

C1 S. 25(4) revived by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21(1), Sch. 2 para. 11 (s. 25(4) having been repealed earlier by Local Government (Miscellaneous Provisions (Scotland) Act 1981 (c. 23, SIF 81:2), s. 40, Sch. 4)

Marginal Citations

M3 1972 c. 52.

M4 1959 c. 24.

M5 1962 c. 9.

26, 27. F9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S

Textual Amendments

F9 Ss. 5, 5A, 7, 26, 27 repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 34, Sch. 6