The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

Rating of unoccupied lands and heritages S

2.—(1) The following are prescribed as classes of lands and heritages under section 24(2) of the 1966 Act—

(a) all relevant lands and heritages, other than—

(i) industrial lands and heritages;

(ii) [F1 except where paragraph (1B) applies,] lands and heritages to which any of the conditions specified in Parts 1 or 3 of the schedule applies;

F2 (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv) lands and heritages that are by virtue of regulation 4 to be treated as unoccupied for the purposes of section 24 of the 1966 Act.

(b) all relevant lands and heritages which—

(i) are industrial lands and heritages;

(ii) have been unoccupied for a continuous period of more than 6 months; and

(iii) are not—

(aa) lands and heritages to which any of the conditions specified in Parts 1 or 3 of the schedule applies;

F3 (bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cc) lands and heritages that are by virtue of regulation 4 to be treated as unoccupied for the purposes of section 24 of the 1966 Act; and

(c) all lands and heritages that are by virtue of regulation 4(b) to be treated as unoccupied for the purposes of section 24 of the 1966 Act.

[F4 (1A) Paragraph (1B) applies only to lands and heritages which are let under a lease agreement and which subsequently—

(a) become unoccupied within the period of 6 months beginning with the date on which the lands and heritages first became occupied under that lease, and

(b) become unoccupied on or after 1 April 2022.

(1B) Where the condition specified in paragraph (d) or (e) of Part 1 of the schedule would apply to such lands and heritages but for this paragraph, neither condition is to be regarded as applying if—

(a) the rent charged for the lands and heritages is significantly below the level of the rent which could reasonably have been obtained for the lands and heritages at the time the lease was entered into, in all the circumstances,

(b) payment of the rent is optional in terms of the relevant lease, or

(c) any arrangements made to fulfil the condition specified in paragraph (d) or (e) of Part 1 of the schedule are identified in the lease as being for the purpose of mitigating rates liability.

(1C) Paragraphs (1A) and (1B) do not prevent a rating authority making, and are without prejudice to the application of, any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (schemes for reduction and remission of rates) which provides for the rates leviable in respect of the lands and heritages to be reduced or remitted by virtue of the lands and heritages being unoccupied.]

(2) In determining the period during which lands and heritages have been continuously unoccupied for the purposes of paragraphs (1)(b)(ii) and (3)(a)—

(a) they are to be regarded as having been occupied in any period during which—

(i) any of the conditions in Parts 1 or 3 of the schedule applied to them; or

F5 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) they are to be regarded as having been unoccupied during any period of occupation—

(i) that ends within [F6 6 months] of beginning; or

(ii) in which they were by virtue of regulation 4 of these Regulations or regulation 4 of the 1994 Regulations treated as unoccupied.

(3) 90% is the percentage prescribed under section 24(3) of the 1966 Act in relation to lands and heritages—

(a) within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and

(b) within the class prescribed by paragraph (1)(b).

Textual Amendments

F1 Words in reg. 2(1)(a)(ii) inserted (1.4.2022) by The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2022 (S.S.I. 2022/51), regs. 1, 2(2)(a)

F2 Reg. 2(1)(a)(iii) omitted (1.4.2020) by virtue of Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/43), regs. 1, 2(2)(a)

F3 Reg. 2(1)(b)(iii)(bb) omitted (1.4.2020) by virtue of Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/43), regs. 1, 2(2)(a)

F4 Reg. 2(1A)-(1C) inserted (1.4.2022) by The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2022 (S.S.I. 2022/51), regs. 1, 2(2)(b)

F5 Reg. 2(2)(a)(ii) omitted (1.4.2020) by virtue of Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/43), regs. 1, 2(2)(b)

F6 Words in reg. 2(2)(b)(i) substituted (1.4.2020) by Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/43), regs. 1, 2(2)(c)