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

PART 1

The conditions specified in this Part are that—

(a)the lands and heritages are—

(i)the subject of a building preservation notice within the meaning of section 3(1) of the 1997 Act;

(ii)included in a list compiled under section 1 of the 1997 Act(1); or

(iii)included in the Schedule of Monuments compiled under section 1 of the Ancient Monuments and Archaeological Areas Act 1979(2);

(b)the rateable value of the lands and heritages is less than £1700;

(c)the person entitled to possession of the lands and heritages is so entitled by virtue only of being—

(i)the trustee under a trust deed for creditors;

(ii)the trustee under an award of sequestration; or

(iii)the executor of the estate of a deceased person;

(d)the person entitled to possession of the lands and heritages is so entitled in that person’s capacity as liquidator by virtue of an order made under section 112 or section 145 of the 1986 Act;

(e)the owner of the lands and heritages is a company or limited liability partnership which is subject to a winding-up order made under the 1986 Act or which is being wound up voluntarily under that Act;

(f)the owner of the lands and heritages is a company or limited liability partnership, which on or after 1st April 2008—

(i)remains subject to an administration order made under Part II of the 1986 Act; or

(ii)is in administration within the meaning of paragraph 1 of schedule B1 of that Act.

(1)

Section 1 was amended by section 22(2) and paragraph 2 of schedule 3 of the Historic Environment Scotland Act 2014 (asp 19).

(2)

1979 c.46; section 1 was amended by paragraph 25 of schedule 4 of the National Heritage Act 1983 (c.47) and paragraph 2 of Part 2 of schedule 2 of the Historic Environment Scotland Act 2014.