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Local Government (Scotland) Act 1973

Changes over time for: Section 110

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Version Superseded: 28/02/1991

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110 Payments by regional council to district councils in respect of district rates.S

(1)Subject to the provisions of this section, a regional council shall be liable to pay to the council of each district which falls within their region, in respect of the [F1non-domestic district rate] for any financial year, the amount produced by the [F1non-domestic district rate] determined by that district council in respect of that year, and the regional council shall make payments, in accordance with regulations made by the Secretary of State under section 111 of this Act, to the district council on account of the [F1non-domestic district rate].

(2)The amount due by a regional council to a district council in respect of the [F1non-domestic district rate] for any financial year shall be ascertained in the prescribed manner after the end of that year, and—

(a)if that amount exceeds the aggregate amount of the payments made on account of that rate under subsection (1) above, the balance shall be paid by the regional council to the district council;

(b)if that amount is less than the aggregate amount of the said payments, the balance shall be set off against the payments on account of the [F1non-domestic district rate] in respect of the financial year next following the said year.

(3)The cost of, and any losses on, the collection of all rates levied by a regional council, and the cost of any rebates, discounts, reductions or remissions given by that council, shall be treated as deductions in estimating and ascertaining the amounts produced by each of the rates levied by the council in such manner and to such extent as may be prescribed.

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