Rating and Valuation (Amendment) (Scotland) Act 1984

14 Separate entry in valuation roll of pitches for static caravans. S

After subsection (8) of section 3 of the M1 Rating (Caravan Sites) Act 1976 (valuation and rating of caravan sites) there shall be inserted the following subsection—

“(8A) Where—

(a) a caravan site is treated under subsection (1) above as a single unit of lands and heritages;

(b) a caravan pitch on that site would be taken as including, as part of lands and heritages, the caravan for the time being on it; and

(c) the caravan pitch is separately occupied by a person other than the site operator,

the assessor shall, on the application of that person, omit the pitch from the single unit and enter it separately in the valuation roll.”.

Marginal Citations

M1 1976 c. 15.