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The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 1995
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Statutory Instruments
1995 No. 518 (S.36)
RATING AND VALUATION
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 1995
Made
28th February 1995
Laid before Parliament
10th March 1995
Coming into force
1st April 1995
The Secretary of State, in exercise of the powers conferred on him by sections 24(2) and 24A(4) of the Local Government (Scotland) Act 1966(1) and of all other powers enabling him in that behalf, hereby makes the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 1995 and shall come into force on 1st April 1995.
Amendment of Regulations
2. In paragraph (b) of Part 1 of the Schedule to the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994(2), for “£1000” there shall be substituted “£1500”.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
28th February 1995
Explanatory Note
(This note is not part of the Regulations)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 prescribe classes of lands and heritages for the purposes of sections 24 and 24A of the Local Government (Scotland) Act 1966 (rating of unoccupied and partially unoccupied property in Scotland). The Schedule to those Regulations provides, amongst other things, that unoccupied lands and heritages, and the unoccupied part of partially unoccupied lands and heritages, will be wholly exempt from non-domestic rates if the lands and heritages have a rateable value of less than £1000. These Regulations amend that Schedule so that that exemption will now apply if the lands and heritages have a rateable value of less than £1500.
(1)
1966 c. 51; section 24 is substituted, and section 24A inserted, (with effect from 1st April 1995) by virtue of sections 154 and 155 of the Local Government etc. (Scotland) Act 1994 (c. 39) and S.I. 1994/3150.
(2)
S.I. 1994/3200.
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