Local Government, Planning and Land Act 1980

Part V S Rates—Scotland

No rates on certain lands and heritages S

33 (1) No person shall be liable to pay rates in respect of exempt lands and heritages as regards any period during which the area in which the lands and heritages are situated is designated as an enterprise zone.

[F1 Provided that where the lands and heritages are situated only partially within any one enterprise zone their value shall, for the purpose of determining what rates (if any) are payable in respect of the lands and heritages, be apportioned between so much of them as lies within, and so much of them as lies outwith, that zone as if—

(i) the apportionment were by reason of their extending into two or more rating areas; and

(ii) the boundary of the enterprise zone were the boundary of such an area.]

(2) Lands and heritages are exempt lands and heritages for the purpose of this paragraph unless—

(a) they comprise a dwelling-house, a private garage or private storage premises, or

(b) they are specified in Schedule 1 to the M1 Local Government (Scotland) Act 1975 (lands and heritages valued by formula), or

(c) they are occupied by a public utility undertaking and the value of such lands and heritages falls to be ascertained by reference to the profits of the undertaking carried on therein.

(3) For the purposes of this paragraph lands and heritages that are not in use shall nevertheless be treated as a dwelling-house, a private garage or private storage premises if it appears that, when next in use, they will be lands and heritages of that description.

(4) In this paragraph—

• “private garage” means a building having a floor area not exceeding 25 square metres which is used wholly or mainly for the accommodation of a motor vehicle (and for this purpose “building” includes part of a building);

• “private storage premises” means lands and heritages which are used wholly in connection with a dwelling-house or dwelling-houses and wholly or mainly for the storage of articles of domestic use (including bicycles and similar vehicles) belonging to persons residing there;

• “rates” do not include [F2 domestic][F2 the non-domestic] water rate [F3 ; and “rating area” means the area of a rating authority.]

Textual Amendments

F1 Proviso added by Local Government and Planning (Scotland) Act 1982 (c. 43, SIF 81:2), s. 66(1), Sch. 3, para. 42(a)

F2 Words “the non-domestic" substituted (14.9.1987 for certain purposes and 1.4.1989 for remaining purposes : S.I. 1987/1489) for “domestic" by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 6, Sch. 1 Pt. III para. 38

F3 Words added by Local Government and Planning (Scotland) Act 1982 (c. 43, SIF 81:2), s. 66(1), Sch. 3 para. 42(b)

Marginal Citations

M1 1975 c. 30 (81:2).

Grants to Compensate Rating Authorities for Loss of Revenue S

34 (1) The Secretary of State shall make grants to rating authorities who lose revenue from exempt lands and heritages in consequence of the provisions of this Part of this Schedule.

(2) Such grants shall be paid out of money provided by Parliament.

(3) Such grants shall be paid at such times as the Secretary of State may, with consent of the Treasury, determine.

(4) A grant to a rating authority under this paragraph shall be of such an amount as will fully compensate the authority for the lost revenue mentioned in sub-paragraph (1) above.

Supplementary S

35 S This Part of this Schedule applies only to Scotland.