Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 to exclude lands and heritages owned by a company or limited liability partnership in administration or a limited liability partnership which is being wound up from the lands and heritages prescribed under the Local Government (Scotland) Act 1966. The effect of this exclusion is that no rates shall be payable in respect of unoccupied lands and heritages owned by such a company or limited liability partnership or, where such lands and heritages are partly occupied and the rateable value has been apportioned between the occupied and unoccupied parts, in respect of the unoccupied part.
This amendment brings the rating of unoccupied lands and heritages owned by a company or limited liability partnership in administration or a limited liability partnership being wound up into line with that of such lands and heritages owned by a company which is subject to a winding-up order or in the process of winding up voluntarily.