6 Administration and appeals in Scotland.E+W+S
(1)No rebate shall be granted except on an application made to the rating authority by the person entitled to the rebate; and any such application shall contain such information as the authority may reasonably require.
(2)A rebate shall be granted for such period, being a financial year or part of a financial year, as the rating authority may determine (in this Act referred to as a “rebate period”).
(3)No rebate shall be granted—
(a)for any period before the coming into force of this Act; or
(b)except in such circumstances and to such extent as the rating authority may determine, for any period before the beginning of the financial year in which the application is made.
(4)A rebate may be granted either by making a payment of the amount of the rebate or, where the person entitled is the occupier of the lands and heritages, by reducing the rates payable by him.
(5)An applicant for a rebate whose application is refused by the rating authority may appeal to the sheriff; and if the sheriff allows the appeal he may direct that the rebate shall be granted.
[F1(5A)A person who has been granted a rebate under section 5 of this Act but is nevertheless dissatisfied with the amount of rebate may appeal to the sheriff; and if the sheriff allows the appeal he may give the rating authority such direction as respects the matters mentioned in subsection (5) of that section as he thinks fit.]
(6)An appeal shall lie, on any question of law, from a decision of the sheriff under subsection (5) [F2or (5A)]above.
(7)In this section “rebate” means a rebate under section 4 or section 5 of this Act.
Textual Amendments
F1S. 6(5A) inserted (S.) by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 5(2)(a)
F2Words inserted (S.) by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 5(2)(b)