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The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023

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PART 2SLevying Regulations

Interpretation of Part 2S

F12.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount payable as rates – lands and heritages with rateable value of less than £20,000 (single entries)S

F13.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount payable as rates – lands and heritages with rateable value of £35,000 or less (multiple entries)S

F14.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount payable as rates – lands and heritages with rateable value exceeding £51,000, but not exceeding £100,000S

F15.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount payable as rates – lands and heritages with rateable value exceeding £100,000S

F16.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount payable as rates – newly re-occupied lands and heritages with rateable value of £100, 000 or lessS

F17.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Exemptions and discretionary reductions and remissionsS

8.  Nothing in this Part of 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,

(b)prejudices the power of a rating authority to grant a reduction or remission of rates under section 3A or 4(5) of the 1962 Act(1) or paragraph 4 of schedule 2 of the 1997 Act(2), or

(c)prejudices the power of a local authority to give notice to a ratepayer under section 20 of the Non-Domestic Rates (Scotland) Act 2020(3).

Commencement Information

I1Reg. 8 in force at 1.4.2023, see reg. 1

Revocation and savingS

9.—(1) Subject to paragraph (2), regulations 2 to 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022(4) are revoked.

(2) Nothing in paragraph (1) affects the continuing operation of regulations 2 to 7 of the Non-Domestic Rates (Levying and Miscellaneous Amendments) (Scotland) Regulations 2022 as regards the financial year 2022-2023.

Commencement Information

I2Reg. 9 in force at 1.4.2023, see reg. 1

(1)

Section 3A was inserted by section 140(1) of the Community Empowerment (Scotland) Act 2015 (asp 6). Section 4(5) was amended by paragraph 57 of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39), paragraph 2(a) of schedule 3 of the Local Government and Rating Act 1997 (c. 29) and section 98(3) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

(2)

Paragraph 4 was amended by section 28(4) of the Local Government in Scotland Act 2003 (asp 1).

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