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Water (Scotland) Act 1980
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- UK Public General Acts
- 1980 c. 45
- Part IV
- Section 41
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Changes over time for: Section 41
Version Superseded: 01/04/1996
Alternative versions:
- 01/02/1991- Amendment
- 01/04/1993- Amendment
- 27/08/1993
Point in time - 01/04/1996- Amendment
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Water (Scotland) Act 1980, Section 41 is up to date with all changes known to be in force on or before 12 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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41 Levy of domestic water rate on business and commercial premises.S
(1)Where the [F1non-domestic water rate] is leviable in respect of lands and heritages being premises to which this section applies, it shall be levied according to one-half of the net annual value [F2or, in respect of part residential subjects, one half of the part which is shown in the apportionment note as relating to the non-residential use of those subjects] thereof:
Provided that if the water authority providing a supply of water to the premises so resolve not later than such date in any year as may be prescribed by regulations made by the Secretary of State under section 111 of the M1Local Government (Scotland) Act 1973 with respect to any particular premises such as aforesaid [F3or to any class of such premises] this subsection shall have effect in that year in relation to those premises [or, as the case may be, to premises in that class] with the substitution for one-half of such other fraction, not exceeding one-half and not less than one-quarter, as may be specified in the resolution.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
(4)This section applies to lands and heritages being premises occupied wholly or partly as a shop, offices, a warehouse, factory, cinematograph theatre, theatre, town hall, dance hall or concert hall, and such other premises [F6of whatsoever kind but] not being such premises as are mentioned in section 42 or 43 as the water authority providing a supply of water to the premises may from time to time resolve.
Textual Amendments
F1Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 30(a)(i)
F2Words inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25, Sch. 5 Pt. IV para. 30(a)(ii)
F3Words inserted (retrospectively) by Local Government and Housing Act 1989 (c.42, SIF 81:2), s. 145, Sch. 6 para. 17(1)(a)(i)(2)
F4S. 41(2)(2A) repealed (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(2), Sch. 14 (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2(d)Sch.
F5S. 41(3) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 34, Sch. 6
F6Words inserted (retrospectively) by Local Government and Housing Act 1989 (c.42, SIF 81:2), s. 145, Sch. 6 para. 17(1)(b)(2)
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