Chwilio Deddfwriaeth

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Rating and Valuation (Amendment) (Scotland) Act 1984

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

5Premises qualifying for rates relief for institutions for the disabled

(1)In section 5 of the [1978 c. 40.] Rating (Disabled Persons) Act 1978 (rate rebates for institutions for the disabled)—

(a)in subsection (1) for the words from " and are " onwards there shall be substituted the following—

“if half or more of the floor area of so much of any building or, where there are more than one, those buildings as is comprehended in the lands and heritages is used exclusively for one or more of the purposes specified in subsection (2) below or purposes ancillary thereto, or is available so to be used.”:

(b)for subsection (5) there shall be substituted the following subsections—

“(5)The rebate under this section in respect of any lands and heritages shall be so much of the rates chargeable on the lands and heritages as is attributable to so much of the lands and heritages as is used exclusively for one or more of the purposes specified in subsection (2) above or purposes ancillary thereto or is available so to be used; and, where the lands and heritages qualify for rebate for part of a rebate period, the rebate shall be proportionately reduced.

(5A)For the purposes of calculating the rebate under this section, the assessor shall certify what amount of rateable value is attributable to so much of the lands and heritages as is used as mentioned in subsection (5) above or is available so to be used and, subject to subsection (7) below, the assessor's certificate shall be conclusive.”;

(c)after subsection (6) there shall be inserted the following subsection—

“(7)An appeal shall lie in respect of a certificate under subsection (5A) above and a complaint may be made about such a certificate in either case to the valuation appeal committee; and the provisions of the previous Valuation Acts relating to application to the assessor for redress, to appeals and complaints to the valuation appeal committee and to appeals from that committee to the Lands Valuation Appeal Court shall, with the necessary modifications, apply for the purposes of this subsection.”.

(2)In section 6 of the said Act of 1978 (administration and appeals)—

(a)after subsection (5) there shall be inserted the following subsection—

“(5A)A person who has been granted a rebate under section 5 of this Act but is nevertheless dissatisfied with the amount of rebate may appeal to the sheriff; and if the sheriff allows the appeal he may give the rating authority such direction as respects the matters mentioned in subsection (5) of that section as he thinks fit.”; and

(b)in subsection (6) after the word " (5) " there shall be inserted the words " or (5A) ".

Yn ôl i’r brig

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