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The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
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- Offerynnau Statudol yr Alban
- 2018 No. 77
- Regulation 2
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Rhagor o Adnoddau
Changes over time for: Section 2
Version Superseded: 01/04/2020
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time - 01/04/2020- Amendment
- 01/04/2022- Amendment
Status:
Point in time view as at 01/04/2018. This version of this provision has been superseded.
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Rating of unoccupied lands and heritagesS
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Nodiadau Polisi
2.—(1) The following are prescribed as classes of lands and heritages under section 24(2) of the 1966 Act—
(a)all relevant lands and heritages, other than—
(i)industrial lands and heritages;
(ii)lands and heritages to which any of the conditions specified in Parts 1 or 3 of the schedule applies;
(iii)lands and heritages to which the conditions specified in Part 2 of the schedule apply; or
(iv)lands and heritages that are by virtue of regulation 4 to be treated as unoccupied for the purposes of section 24 of the 1966 Act.
(b)all relevant lands and heritages which—
(i)are industrial lands and heritages;
(ii)have been unoccupied for a continuous period of more than 6 months; and
(iii)are not—
(aa)lands and heritages to which any of the conditions specified in Parts 1 or 3 of the schedule applies;
(bb)lands and heritages to which the conditions specified in Part 2 of the schedule apply; or
(cc)lands and heritages that are by virtue of regulation 4 to be treated as unoccupied for the purposes of section 24 of the 1966 Act; and
(c)all lands and heritages that are by virtue of regulation 4(b) to be treated as unoccupied for the purposes of section 24 of the 1966 Act.
(2) In determining the period during which lands and heritages have been continuously unoccupied for the purposes of paragraphs (1)(b)(ii) and (3)(a)—
(a)they are to be regarded as having been occupied in any period during which—
(i)any of the conditions in Parts 1 or 3 of the schedule applied to them; or
(ii)the conditions in Part 2 of the schedule applied to them; and
(b)they are to be regarded as having been unoccupied during any period of occupation—
(i)that ends within 6 weeks of beginning; or
(ii)in which they were by virtue of regulation 4 of these Regulations or regulation 4 of the 1994 Regulations treated as unoccupied.
(3) 90% is the percentage prescribed under section 24(3) of the 1966 Act in relation to lands and heritages—
(a)within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and
(b)within the class prescribed by paragraph (1)(b).
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