The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016

Amendment of regulation 3

4.  In regulation 3 (rating of lands and heritages partly unoccupied for a short time)—

(a) in paragraph (1)—

(i) for “class”, substitute “classes”;

(ii) for “is”, substitute “are”;

(iii) for the words after “applies)”, substitute—

“which—

(a) are not industrial lands and heritages; or

(b) are industrial lands and heritages and part of which has been unoccupied for a continuous period of more than 6 months.”;

(b) in paragraph (2), for “paragraph (1) above” substitute “paragraphs (1)(b) and (3)(a)”; and

(c) for paragraph (3), substitute—

“(3) 90% is the percentage prescribed under section 24A(4)(b)(ii) 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).”.