Water (Scotland) Act 1980

41 Levy of domestic water rate on business and commercial premises. S

(1) Where the [F1 non-domestic water rate] is leviable in respect of lands and heritages being premises to which this section applies, it shall be levied according to one-half of the net annual value [F2 or, in respect of part residential subjects, one half of the part which is shown in the apportionment note as relating to the non-residential use of those subjects] thereof:

Provided that if the water authority providing a supply of water to the premises so resolve not later than such date in any year as may be prescribed by regulations made by the Secretary of State under section 111 of the M1 Local Government (Scotland) Act 1973 with respect to any particular premises such as aforesaid [F3 or to any class of such premises] this subsection shall have effect in that year in relation to those premises [F4 or, as the case may be, to premises in that class] with the substitution for one-half of such other fraction, not exceeding one-half and not less than one-quarter, as may be specified in the resolution.

(2) [F5 Subject to subsection (2A) below,] where a supply of water is provided to any premises to which this section applies and which are entered in the valuation roll at a net annual value exceeding such amount as the water authority providing a supply of water to the premises may from time to time determine, the occupier thereof shall have the option of taking the supply by meter.

[F6 (2A) Where the Secretary of State considers that the amount of the net annual value determined by a water authority under subsection (2) above is too high, he may determine an amount of net annual value in place of that determined by the authority, and subsection (2) shall thereafter have effect accordingly.]

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

(4) This section applies to lands and heritages being premises occupied wholly or partly as a shop, offices, a warehouse, factory, cinematograph theatre, theatre, town hall, dance hall or concert hall, and such other premises [F8 of whatsoever kind but] not being such premises as are mentioned in section 42 or 43 as the water authority providing a supply of water to the premises may from time to time resolve.

Textual Amendments

F1 Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 30(a)(i)

F2 Words inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 30(a)(ii)

F3 Words inserted (retrospectively) by Local Government and Housing Act 1989 (c.42, SIF 81:2), s. 145, Sch. 6 para. 17(1)(a)(i)(2)

F4 Words inserted (retrospectively) by Local Government and Housing Act 1989 (c.42, SIF 81:2), s. 145, Sch. 6 para. 17(1)(a)(ii)(2)

F5 Words inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 30(b)

F6 S. 41(2A) inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 25, Sch. 5 Pt. IV para. 30(c)

F7 S. 41(3) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 34, Sch. 6

F8 Words inserted (retrospectively) by Local Government and Housing Act 1989 (c.42, SIF 81:2), s. 145, Sch. 6 para. 17(1)(b)(2)

Marginal Citations

M1 1973 c. 65.