Exemptions and discretionary reductions and remissions
This section has no associated Executive Note
5. Nothing in these Regulations—
(a)requires rates to be paid in respect of lands and heritages for any day where those lands and heritages are under any enactment entirely exempt from rates for that day; or
(b)prejudices the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act, section 25A of the 1966 Act(1) or paragraph 4 of Schedule 2 to the 1997 Act(2).
(1)
Section 25A was inserted by the Local Government etc. (Scotland) Act 1994 (c.39), section 156.
(2)
Paragraph 4 was amended by the Local Government in Scotland Act 2003 (asp 1), section 28.