(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 F2... 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.
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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) [F4and (3)(a), (c) and (d)] above shall have effect in relation to that year accordingly.
F5(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) In this section “ financial year ” has the meaning assigned to it by section 96(5) of the M1 Local Government (Scotland) Act 1973. ]
Textual Amendments
F1S. 24A inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1
F2Words in s. 24A(2) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(a), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4)
F3S. 24A(4) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(b), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4)
F4Words in s. 24A(5) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(c), 44(2); S.S.I. 2022/23, reg. 2
F5S. 24A(6) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(d), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4)
Marginal Citations