Regulation 4
1.—(1) The assumptions prescribed in relation to paragraph 2 of Schedule 1to these Regulations are the assumptions prescribed in paragraph 2below.
(2) The assumptions prescribed in relation to paragraphs 3, 4, 6, 7, 9and 10 of that Schedule are the assumptions prescribed in paragraphs 3to 5 below.
2.—(1) It shall be assumed that the lands and heritages to be shown on theauthority’s valuation roll for each relevant day will be the lands andheritages shown on that roll on 31st December in the immediatelypreceding year.
(2) Subject to sub-paragraph (3) below, it shall be assumed that therateable value of the lands and heritages described in sub-paragraph (1)above will on each relevant day be the rateable value shown for thoselands and heritages on the authority’s valuation roll on 31st Decemberin the immediately preceding year.
(3) The assumption specified in sub-paragraph (2) above shall not applyin respect of such lands as, on 31st December in the immediatelypreceding year in question, have their rateable values for that yearprescribed in or under an order made under section 6 of the 1975 Act(1).
(4) Subject to sub-paragraph (5) below, it shall be assumed that theoccupier of lands and heritages on each relevant day will be theoccupier on 31st December in the immediately preceding year.
(5) In respect of each day in the year commencing on 1st April 1993, itshall be assumed that—
(a)the occupier of any lands and heritages which—
(i)are occupied by a local authority on 31st December 1992 for, or in connection with, the purposes of a college of further education specified in Schedule 1 to the Transfer of Colleges of Further Education (Scotland) Order 1992(2); and
(ii)if owned by a local authority immediately before 1st April 1993, will fall to be transferred to the board of management of such a college of further education in terms of section 16 of the Further and Higher Education (Scotland) Act 1992(3);
will be that board of management; and
(b)any rate leviable in respect of those lands and heritages will, in terms of subsection (2) of section 4 of the 1962 Act(4), not exceed one-fifth of the rate which would be leviable apart from the provisions of that subsection.
(6) Where on 31st December in the immediately preceding year lands andheritages are unoccupied, it shall be assumed that they will remainunoccupied on each relevant day.
(7) It shall be assumed that the authority will not, in respect of anyrelevant day, exercise the discretion available to them under section24(1) of the 1966 Act(5) to levy rates on lands and heritagesin their area which are unoccupied.
(8) It shall be assumed that the total amount described in paragraph 2of Schedule 1 to these Regulations is the amount calculated under thatparagraph in accordance with the assumptions prescribed insub-paragraphs (1) to (7) above, multiplied by 0.985.
3. Where on 31st December in the immediately preceding year an apportioned value is being treated, in terms of section 243A(2) of the 1947 Act, as the rateable value of any lands and heritages, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 to these Regulations that that apportioned value will be so treated as the rateable value of those lands and heritages on each relevant day.
4. It shall be assumed that the amount described in paragraphs 4, 7, 9 and 10 of Schedule 1 to these Regulations will be nil.
5.—(1) It shall be assumed that the amounts described in paragraph 6 ofSchedule 1 to these Regulations will be 1% of the amount described insub-paragraph (2) below.
(2) The amount referred to in sub-paragraph (1) above is the amount described in paragraph 2 of Schedule 1 to these Regulations (calculated in accordance with the provisions of paragraph 2 of this Schedule), less the deductions from that amount prescribed in paragraphs 3 and 5 of Schedule 1 to these Regulations (calculated in accordance with the provisions of paragraph 3 of this Schedule).
Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) was subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992, Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18.
S.I. 1992/1597.
Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23), section 5(a), by the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5(1)(a) and by the Local Government Finance Act 1988, Schedule 12, paragraph 7.
Section 24(1) was amended by the Local Government (Scotland) Act 1975, Schedule 6, Part II, paragraph 33(a).