Local Government (Scotland) Act 1973

109 Rating authorities. S

(1) The local authority for the purpose of levying [F1 rates,] shall be—

[F2 (a) in the case of the [F3 non-domestic regional and district rates], the regional council; and

(b) in the case of the [F4 non-domestic islands rate], the islands council;]

[F2 (a) in the case of the non-domestic rate prescribed under section 3B of the Abolition of Domestic Rates Etc. (Scotland) Act 1987, the regional council and the islands council;]

[F5 (c) in the case of the non-domestic water rate, the regional council or the islands council which determined it; and

(d) in the case of the non-domestic sewerage rate, the regional council or the islands council which determined it;]

• and in this Act, and in any other enactment (whether passed or made before or after the passing of this Act), the expression “rating authority” shall be construed in accordance with the provisions of this subsection.

(2) In respect of each financial year every district council shall, before such date as may be prescribed, intimate to the regional council within whose region their district falls [F6 such][F7 [F8 information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic district rate]][F7 information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic rate]

Textual Amendments

F1 Word substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 para. 28(a)(i)

F2 S. 109(1)(a) substituted (prosp.) for s. 109(1)(a)(b) by Local Government and Housing Act 1989 (c. 42, SIF 81:2), ss. 141(2)(a)(b)(i), 195(2) (which substituting provision is repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(2), Sch.14; S.I. 1993/575, art. 2,Sch.).

F3 Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 para. 28(a)(ii)

F4 Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 Pt. III para. 28(a)(iii)

F5 S.109(1)(c)(d) inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 para. 28(a)(IV)

F6 Word substituted by virtue of Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), s. 40, Sch. 3 para. 26

F7 Words from “information” to “non-domestic rate” substituted (prosp.) for the words from “information” to “district rate” by virtue of Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 Pt. III para. 28(b) and Local Government and Housing Act 1989 (c. 42, SIF 81:2), ss. 141(2)(b)(ii), 195(2) (which substituting provisions are repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch.14; S.I. 1993/575, art. 2,Sch.)

F8 Words substituted for the financial year 1990–91 and each subsequent financial year by virtue of Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6. Sch. 1 Pt. III para. 28(b) and Local Government and Housing Act 1989 (c.42, SIF 81:2), s. 140(2)(b) (which substituting provisions are repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch.14; S.I. 1993/575, art. 2,Sch.)