Abolition of Domestic Rates Etc. (Scotland) Act 1987

1987 c. 47

An Act to abolish domestic rates in Scotland; to provide as to the finance of local government in Scotland; and for connected purposes.

[15th May 1987]

C1 X1 I1 C2 C3 C4 C5 C6 C7 F1Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Annotations:

Commencement Information

Act not in force at Royal Assent see s. 35(2); Act (except s. 34) in force at 1. 4.1989 see S.I. 1987/1489: s. 34 comes into force on 1.4.1994 see S.I. 1987/1489.

Editorial Information

The text of the whole Act was taken from S.I.F. Group 81:2 (Local Government: General, Scotland); ss. 1–6, 25–28, 30, 31, 35 and Schs. 1, 5 also appeared in S.I.F. Group 103:2 (Rating: Scotland)

Amendments (Textual)

Act repealed (prosp.) by Local Government Finance Act 1992 (c. 14), ss. 117(2), 119(2)(e), Sch.14 (with s. 118(1)(2)(4) and saving in s. 118(3) and subject to a saving for Sch. 2 para. 7A (16.8.1993) by S.I. 1993/1780, art. 2 and subject to amendments (11.6.1996) by 1995 c. 18, s. 41(4), Sch. 2 para. 10; S.I. 1996/1509, art. 2, Sch. and (29.11.1999 for specified purposes, otherwise prosp.) by 1998 c. 14, ss. 86(1), 87(2), Sch. 7 para. 15; S.I. 1999/3178, art. 2(1)(a)(2) (subject to transitional provisions in Schs. 21-23)

The repeal of the Act by Local Government Finance Act 1992 (c. 14) was brought into force (1.4.1992) as regards Sch. 1 para. 19 by S.I. 1992/818, para. 2(b), Sch.

The repeal of the Act by Local Government Finance Act 1992 (c. 14) was brought into force (1.10.1992) as regards ss. 3A, 9, 10(7A), 11B, 28, Sch. 2 paras. 1(2), 2(1), Sch. 5 paras. 2-5, 9, 10, 14, 15, 17, 18, 19, 21, 25 by S.I. 1992/2183, art. 2(d), Sch. (with savings in art. 3)

The repeal of the Act by Local Government Finance Act 1992 (c. 14) was brought into force (1.4.1993) as regards ss. 1-7, 14, 18(2A), 20(10), 25(1)(3), words in s. 26(1), ss. 26(2), 27, 33, Sch. 1, Sch. 3 paras. 1-4, 5(1), 7, Sch. 5 paras. 1, 6, 12, 13, 16, 19A, 20, 22-24, 26-49 by S.I. 1993/575, art. 2, Sch. (with savings in arts. 4, 5(b))

Modifications etc. (not altering text)

Power to exclude, amend or modify provisions of the Act conferred by Social Security Act 1986 (c. 50, SIF 113:1), s. 51A(2) (as inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 135, Sch. 10 para. 8)

Act: definitions applied by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2, SIF 81:1,2), s. 2(6)

Act excluded (retrospectively) by Community Charges (General Reduction) Act 1991 (c. 9, SIF 81:1,2), s. 3(3).

Act: definitions applied by Community Charges (General Reduction) Act 1991 (c. 9, SIF 81:1,2), s. 3(8)

Act: definition of "local authority" applied by Community Charges (General Reduction) Act 1991 (c. 9, SIF 81:1,2), s. 4(7)(b)

Power to exclude Act conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), s. 6(2).

Power to amend Act conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), s. 138(9).

Part I Abolition of Domestic Rates: Rating and Valuation

1 Abolition of domestic rates.

With effect from 1st April 1989 domestic rates shall be abolished.

2 Valuation roll not to include domestic subjects.

1

Domestic subjects shall not be entered in the valuation roll in respect of the financial year 1989–90 or any subsequent financial year.

2

Domestic subjects in respect of which there is an entry in the valuation roll immediately before 1st April 1989 shall be deleted from the roll with effect from that date.

F1062A

Where, after 1st April 1989 by virtue of regulations made under subsection (4) below, any lands and heritages or any parts of lands and heritages—

a

cease to be domestic subjects, they shall be entered in the valuation roll;

b

become domestic subjects, any entry in the valuation roll in respect of such lands and heritages shall be deleted,

with effect from such date as may be prescribed by such regulations.

C16 C173

Subject to subsection (4) below, for the purposes of the Valuation Acts “domestic subjects” means—

a

7

Parts I and II of Schedule 1 to this Act have effect in relation to the provisions of this Part of this Act.

F1123AF111 Non-domestic rates: interim provisions.

1

The Secretary of State shall, in respect of each of the financial years specified in subsection (2) below, prescribe for each local authority a rate which shall be their non-domestic rate in respect of that year.

2

The financial years referred to in subsection (1) above are those beginning with the financial year 1990–91 and ending with that immediately before the financial year in respect of which the non-domestic rate is first prescribed under section 3B of this Act.

3

Non-domestic rates shall be levied in accordance with section 7 of the Local Government (Scotland) Act 1975 by each rating authority in respect of lands and heritages—

a

which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that rateable value; or

b

which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note.

4

The rates prescribed under subsection (1) above shall be known—

a

in the case of the regional council, as the non-domestic regional rate;

b

in the case of the district council, as the non-domestic district rate; and

c

in the case of the islands council, as the non-domestic islands rate.

3BF113 Unified non-domestic rate.

1

The Secretary of State shall, in respect of each of the financial years specified in subsection (2) below, prescribe a rate which shall be the non-domestic rate to be levied throughout Scotland in respect of that financial year.

2

The financial years referred to in subsection (1) above are those beginning with the first financial year after the coming into force of section 141 of the Local Government and Housing Act 1989.

3

Subject to subsection (4) below, the non-domestic rate shall be levied in accordance with section 7 of the Local Government (Scotland) Act 1975 by each rating authority in respect of lands and heritages in their area being lands and heritages—

a

b

4

In the application of section 7 of the Local Government (Scotland) Act 1975 to the levying of the non-domestic rate prescribed under this section, for the words “to which the rate relates” in each of subsections (1) and (2) of that section there shall be substituted the words “of the rating authority”.

4 Valuation of premises part of which occupied as dwelling house.

1

Where, by virtue of section 45 of the 1980 M27Act (which makes provision as to the apportionment of the net annual value of premises occupied partly as a dwelling house) . . . F114

a

the net annual value of any premises has been apportioned as between the part occupied as a dwelling house and the remainder; and

b

the net annual value of each of the parts is shown separately on the valuation roll prior to 1st April 1989.

then, with effect from that date, the part occupied as a dwelling house and the remainder shall each be treated for the purposes of the Valuation Acts as separate lands and heritages.

2

Where premises are required by subsection (1) above to be treated as separate lands and heritages, the assessor shall, with effect from 1st April 1989, enter in the valuation roll only the part not occupied as a dwelling house, at the value resulting from the apportionment mentioned in that subsection.

5 Statutory and other references to rateable values etc.

1

Where—

a

in any deed relating to heritable property executed before 1st April 1989 there is any provision which apportions any liability according to the assessed rental or, as the case may be, the gross annual, net annual or rateable value of any properties; and

b

all the properties involved in the apportionment appear in the valuation roll in force immediately before 1st April 1989; and

c

one or more of the properties consitute domestic subjects,

then, with effect from 1st April 1989, any reference to the assessed rental or, as the case may be, to any of those values in any such deed shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to any of those properties in the valuation roll in force immediately before that date.

2

Where in any document executed before 1st April 1989 there is a reference to the assessed rental or, as the case may be, to the gross annual, net annual or rateable value of any property which—

a

constitutes domestic subjects; and

b

appears in the valuation roll in force immediately before 1st April 1989,

then, with effect from that date that reference shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to that property in the valuation roll in force immediately before that date.

3

F115Subject to subsection (3A) below, where in any enactment (including an enactment contained in a subordinate instrument) there is a reference to the gross annual value, net annual value or rateable value of any property which constitutes domestic subjects, then, with effect from 1st April 1989, that reference shall, unless the context otherwise requires, be construed as a reference to the gross annual value, net annual value or rateable value—

a

subject to subsection (4) below, which appears in relation to that property in the valuation roll in force immediately before that date; or

b

subject to subsection (5) below, in the case of such property which does not come into existence or occupancy as domestic subjects until after that date, which would have appeared in the roll in respect of it had it been in existence or occupancy as such immediately before that date.

F1163A

Where in any enactment (including an enactment contained in a subordinate instrument or an enactment which falls to be construed in accordance with subsection (3) above) there is a reference to a rate or rateable value or to any factor connected with rating, or valuation for rating, the Secretary of State may make regulations providing that the reference shall instead be such as is prescribed.

3B

Regulations may provide as mentioned in subsection (3A) above—

a

as regards such enactment, or enactments of such description, as may be prescribed;

b

in such way as the Secretary of State thinks fit (whether by amending enactments or otherwise).

4

Where, before or after 1st April 1989, there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act—

a

in relation to any such property as is mentioned in subsection (3)(a) above; and

b

in respect of which no alteration has been made to the valuation roll in force immediately before that date,

references in that subsection to the gross annual, net annual or rateable value of that property which appears in the roll in force immediately before that date shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that roll been altered to take account of that material change of circumstances.

5

Where there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act, in relation to any such property as is mentioned in subsection (3)(b) above, references in that subsection to the gross annual, net annual or rateable value of that property which would have appeared in respect of it in the roll in force immediately before 1st April 1989 shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that material change of circumstances been taken into account.

6

The assessor shall, at the request of any person and on payment of such fee as may be prescribed, certify—

a

what would have appeared in the valuation roll in force immediately before 1st April 1989 as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3)(b) above; or

b

what would have appeared in that roll as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3) above had that roll been altered to take account of any material change of circumstances, within the meaning of section 37(1) of the 1975 Act, occurring before or after that date.

7

An appeal shall lie—

a

against any certificate issued by the assessor under subsection (6) above; or

b

against any refusal by the assessor to issue a certificate under that subsection,

and the provisions of the Valuation Acts in regard to appeals and complaints shall apply, subject to such modifications and adaptations as may be prescribed, for the purposes of this subsection.

8

Without prejudice to section 35 of the M28Lands Valuation (Scotland) Act 1854 (which relates to the preservation of valuation rolls by the Keeper of the Records of Scotland), the assessor for each valuation area shall retain a copy of the valuation roll in force immediately before 1st April 1989 for the purposes of this Act; and the copy so retained shall be made available for public inspection at the assessor’s offices during ordinary business hours.

9

Where the net annual value of any property does not appear, or would not have appeared, in the valuation roll in force immediatley before 1st April 1989, references in this section to the appearance in that roll of the net annual value of that property shall be taken as references to the appearance of its rateable value.

10

For the purposes of this section “gross annual value”, “net annual value” and “rateable value” shall continue to be construed in accordance with the provisions of section 6 of the 1956 M29Act as those provisions have effect immediately before 1st April 1989.

6 Minor and consequential amendments.

The enactments specified in Part III of Schedule I to this Act shall have effect subject to the amendments specified in that Part, being minor amendments and amendments consequential upon the provisions of this Part of this Act.

Part II Community Charges

General

7 Creation and purpose of community charges.

1

Each local authority shall impose, in accordance with this Part of this Act, three community charges, to be known respectively as the personal community charge, the standard community charge and the collective community charge.

2

The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the community charges due to the local authority under this Act.

Personal Community Charge

8 Liability for personal community charge.

1

Subject to the following provisions of this section, any person F2who is, at any time in a financial year—

a

aged 18 or over;

b

solely or mainly resident in the area of a local authority; and

c

not exempt from liability under subsection (8) below,

shall be liable to pay, in respect of that time, the personal community charge determined by that authority in respect of that year.

F32

Notwithstanding subsection (1) above, and subsection (8) below, a person’s liability to pay the personal community charge in respect of any time in a financial year shall subsist until the date on which the deletion of the entry in the register in respect of such liability takes effect.

4

For the purposes of this section, a person undertaking a full-time course of eduction shall be regarded as being solely or mainly resident in the area of the local authority in which he is resident during term time for the purpose of undertaking the course, until he ceases to undertake the course.

5

A person undertaking a full-time course of education shall, in respect of the period beginning when he undertakes the course and ending when he ceases to do so, be liable for only such percentage as may be prescribed of the amount of the personal community charge for which he would otherwise be liable.

F45A

The Secretary of State may, by regulations made under this subsection—

a

require such educational establishments as may be prescribed to supply, in such manner and at such time as may be prescribed, to every person undertaking or about to undertake a full time course of education provided by the establishment a certificate containing such particulars as may be prescribed;

b

require such educational establishments as may be prescribed to supply to the registration officer within such period (being not less than 21 days) as may be prescribed such information as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act, being information which is in the possession or control of the establishment.

6

The—

a

meanings of F5“educational establishment”,“full-time course of education”, “person undertaking a full-time course of education”, “term time” and “ceases to undertake the course”; and

b

manner in which the registration officer shall determine when a person ceases to undertake such a full-time course of education,

shall be such as may be prescribed.

F66A

Subsections (4) and (5) above shall not apply to persons undertaking a full-time course of nursing education, but such a person shall, in respect of the period beginning when he undertakes the course and ending when he ceases to do so, be liable for only such percentage as may be prescribed of the amount of the personal community charge for which he would otherwise be liable.

6B

The Secretary of State may, by regulations made under this subsection—

a

require such bodies as may be prescribed to supply, in such manner and at such time as may be prescribed, to every person undertaking or about to undertake a full time course of nursing education a certificate containing such particulars as may be prescribed; and

b

require such bodies as may be prescribed to supply to the registration officer within such period (being not less than 21 days) as may be prescribed such information as the registration officer may reasonably require for the purposes of the exercise of his functions under this Act, being information which is in the possession or control of the body.

6C

References in subsections (6A) and (6B) above to a full-time course of nursing education, a person undertaking such a course and to ceasing to undertake such a course shall be construed in such manner as may be prescribed.

7

Persons who—

a

are married to each other and live together; or

b

being a man and a woman, live together as if they were husband and wife,

shall F7, notwithstanding that they are not otherwise liable under this Act for a personal community charge, be jointly and severally liable for the personal community charges, relating to the period during which they live together, for which F8either of them is liable.

F98

A person is exempt from liability to pay the personal community charge in respect of any time in a financial year if he is, at that time, a person such as is described in Schedule 1A to this Act.

C189 Determination of amount of personal community charge.

1

Every local authority shall, in respect of the financial year 1989–90 and of each subsequent financial year, determine, before such date as may be prescribed in relation to each of those years, the amount of the personal community charge to be imposed by them in respect of that year.

2

The amount determined under subsection (1) above shall be such as will provide (account having been taken of the moneys to be produced by the standard and collective community charges) sufficient moneys to meet such part of the total estimated expenses to be incurred by the local authority during the financial year in respect of which the personal community charge is to be levied as falls to be met out of their community charges, together with such additional sum as is, in their opinion, required—

i

to cover expenses previously incurred;

ii

to meet contingencies;

iii

to meet any expenses which may fall to be met before the moneys to be received in respect of their community charges for the next following financial year will become available.

3

In calculating, for the purposes of subsection (2) above, such part of the total estimated expenses to be incurred by a local authority as falls to be met out of community charges, account shall be taken of any means by which those expenses may otherwise be met or provided for.

provision for the review of any prescribed decision of a local authority relating to the application or operation of the regulations.

6

To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

a

include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

b

include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

and any such amendments or provision may be deemed by the regulations or, as the case may be, instrument to have come into effect prior to the date of coming into force of the regulations or instrument.

7

In subsection (6) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under F11Part VII of the Social Security Contributions and Benefits Act 1992.

Standard Community Charge

10 Liability for and calculation of standard community charge.

1

The standard community charge shall be payable in respect of premises to which this section applies.

F1196

The standard community charge due to a local authority in respect of any premises in respect of any financial year shall be the product of the personal community charge determined in respect of that year by the local authority and—

a

where the premises are in a specified class, the standard community charge multiplier determined in respect of that class by the authority; or

b

where the premises are not in a specified class, the standard community charge multiplier determined by the authority in relation to such premises,

in respect of that year.

7

A specified class is one which has been prescribed under this subsection or determined under regulations made under subsection (7F) below.

7A

A local authority shall determine their standard community charge multiplier or multipliers before such date in each year as is prescribed.

7B

A standard community charge multiplier must be one of the following, 0,½, 1, 1½, 2.

7C

A local authority may resolve that different standard community charge multipliers shall apply in relation to different classes of premises prescribed under subsection (7) above.

7D

A standard community charge multiplier relating to a class of premises prescribed under subsection (7) above shall not exceed such maximum multiplier as may be prescribed in relation to that class.

7E

In prescribing classes under subsection (7) above, the Secretary of State may classify premises by reference to such factors as he thinks fit, including, without prejudice to that generality—

a

the physical characteristics of premises or any part of them;

b

the fact that premises are, or any part of them is, unoccupied;

c

the fact that premises are, or any part of them is, occupied for prescribed purposes;

d

the fact that premises are, or any part of them is, occupied by persons of prescribed descriptions;

e

the circumstances of persons liable to pay the standard community charge.

7F

The Secretary of State may, by regulations, make provision—

a

enabling local authorities or local authorities of such class or classes as he may specify in the regulations—

i

to determine, in relation to their areas, classes of premises additional to those prescribed under subsection (7) above;

ii

to determine different such classes of premises in relation to different parts of their areas; and

iii

to resolve that different standard community charge multipliers shall apply in relation to different classes of premises determined under the regulations, and

b

requiring them, when determining a class or classes under the regulations, to classify premises only by reference to one or more prescribed factors being such factors as the Secretary of State thinks fit.

7G

Regulations under subsection (7F) above may make provision enabling the district council to resolve that different standard community charge multipliers shall apply in relation to such different classes of premises as have, in relation to the district, been determined under the regulations by the council of the region in which the district is situated.

7H

A regional council may resolve that different standard community charge multipliers shall apply in relation to the same specified class of premises in different districts within the region.

F1208

Subject to subsections (8B) and (9) below, the standard community charge shall not be payable in respect of relevant premises in respect of whichever is the shorter of—

a

the period for which the premises are unoccupied and unfurnished;

b

a period of three months or such longer period as the levying authority may determine;

and the levying authority may determine that different periods shall have effect for different premises or different classes of premises.

8A

For the purposes of subsection (8) above “relevant premises” are premises to which this section applies, being premises—

a

which are unoccupied and unfurnished; and

b

as regards which notice is given to the levying authority by a person liable to pay the standard community charge in respect of the premises that they are unoccupied and unfurnished.

8B

Subsection (8) above shall have effect in respect of any relevant premises only once during any period (whether it falls in one or more than one financial year) in respect of which the standard community charge is, or would but for that subsection be, payable in respect of the premises.

8C

Before making a determination under paragraph (b) of subsection (8) above a levying authority which is a regional council shall consult the district council for the district in which the premises are situated.

9

Any period for which the standard community charge is, under subsection (8) above, not payable shall not begin earlier than one month before the receipt of notification under paragraph (b) of F121subsection (8A) above.

10

The person liable to pay the standard community charge in respect of any premises in respect of a financial year shall be entitled to recover from any person to whom he lets or sub-lets the premises or whom he permits to occupy them an amount equal to the product of—

a

the number of days in that year for which the premises are let or sub-let to or, as the case may be, permitted to be occupied by that other person (excluding any which fall within a period in respect of which the standard community charge is, under subsections (8) and (9) above, not payable); and

b

the amount of the standard community charge F122which would, if the premises were for the whole of that financial year premises to which this section applies and were not, at any time in that year, relevant premises for the purposes of subsection (8) above, be payable in respect of the premises in respect of that year divided by the number of days in that year

c

if the premises are sub-let for such a period, the sub-tenant,

F15and where at any time two or more people are liable to pay the collective community charge under this subsection they shall be jointly and severally liable to pay the charge.

6

The collective community charge shall be due to—

a

each local authority; or

b

(in the case of an islands council) the local authority

in the area of which the premises in respect of which it is payable are situated.

7

Subject to subsection (8) below, the collective community charge due to a local authority in respect of any premises in respect of any financial year shall be F16the amount which is the product of—

a

the personal community charge determined by them in respect of that year; and

b

the collective community charge multiplier specified in the register as having an effect in relation to the premises

F17less the relevant proportion, being 5 per cent. or such other proportion as may be prescribed.

8

If, in the course of a financial year, the collective community charge multiplier specified in the register as having effect in relation to any premises is changed, it shall be assumed, for the purposes of subsection (7) above, that the new multiplier shall remain in effect in relation to those premises from the date when it takes effect until the end of that year.

9

In this Act, “the collective community charge multiplier” means, in respect of any premises, such number as the registration officer for the registration area in which the premises are situated determines in respect of the premises.

10

In determining the collective community charge multiplier in respect of any premises, the registration officer shall have regard to—

a

the number of persons who are solely or mainly resident in the premises and would, but for F18paragraph 12 of Schedule 1A to this Act, be liable to pay a personal community charge; and

b

such factors as may be prescribed.

11

A person F19who, at any time in a financial year—

a

F20is solely or mainly resident in premises in respect of which the collective community charge is payable; and

b

F21. . . is not liable to pay it; and

c

F21. . . would, but for F22paragraph 12 of Schedule 1A to this Act, be liable F23. . . to pay a personal community charge

shall, for each day of his residence in the premises, pay to the person liable under this section for that collective community charge an amount equal to the amount mentioned in paragraph (i) below divided by the number in paragraph (ii) below—

i

the amount in this paragraph is—

A

the sum of the personal community charges determined in respect of that year by each local authority; or

B

(in the case of an islands council) the amount of the personal community charge determined in respect of that year by the local authority

in the area of which the premises are situated;

ii

the number of days in that year,

(and such a payment is referred to in this section as a “collective community charge contribution”).

12

A collective community charge contribution made by a person—

a

shall be in addition to any obligation of his to make other payments (whether by way of rent or otherwise) in respect of his residence in the premises in respect of which that contribution is made;

b

13

The person to whom a collective community charge contribution is made shall issue a receipt therefore showing the amount paid and the day or days to which the contribution relates.

14

The person liable under this section to pay a collective community charge in respect of any premises shall keep, or cause to be kept, a record of all persons who are or have been solely or mainly resident there showing the periods for which they were so resident and the amounts paid to him by them by way of collective community charge contributions.

15

A person who, but for this subsection, would be liable under this section to pay a collective community charge contribution to another in respect of any premises—

a

shall not be so liable until; and

b

shall have no such liablity in respect of any days before,

that other person has given him notification of the amount he is liable to pay by way of such contribution for each day of his residence in the premises.

16

Without prejudice to any rule of law, where a person—

a

in respect of his residence in any premises, pays, by way of collective community charge contribution, any sum which (for whatever reason) is not due; and

b

within 3 months of that payment, claims reimbursement of the sum from the person who, at the time of the payment, was liable to pay the collective community charge in respect of the premises.

the person so liable shall reimburse the other in that sum.

F24 Apportionment of amounts to be paid

Annotations:

Amendments (Textual)

F24

Ss. 11A, 11B inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 21

11A Apportionment, etc.

2

There shall not be specified in the register any information relating to a person’s liability, by virtue only of section 8(7) of this Act, for a personal community charge.

3

The register shall be kept in such form (which need not be documentary form) as may be prescribed.

14 Setting up of register.

1

The registration officer shall, as from such date as may be prescribed, undertake such inquiries as he considers necessary to enable him to determine—

a

the names and addresses of persons who will be liable to pay any of the community charges on 1st April 1989;

b

the premises in respect of which the standard community charge and the collective community charge will be payable on 1st April 1989,

and thereafter shall prepare the register by such date as may be prescribed as the date of coming into force of the register.

2

After the date of coming into force of the register the registration officer shall, within such period and in such manner as may be prescribed, send to each F124registered person a copy of each entry relating to that person together with F125such notice in such form as may be prescribed informing him of—

a

the effect of the entry in the register;

b

the rights of appeal under section 16 of this Act; . . . F126

c

the requirement imposed by section 18(2) of this Act to notify the registration officer of any changes to be made to the entry;

F127d

his right to apply to the registration officer under section 20A(3) of this Act for a determination that the entry relating to him be a special entry within the meaning of that section;

e

such other matters as may be prescribed.

15 Amendment of register.

1

As from the date of coming into force of the register, it may be amended by the registration officer at any time and amendments may be made with retrospective, immediate or prospective effect, except that—

a

the maximum period for which an amendment can be made with retrospective effect is two years; and

b

he shall, unless satisfied that the responsible person has a reasonable excuse, impose upon the responsible person a civil penalty of £50 or such other sum as may, in substitution, be prescribed, which shall be a debt due to the regional or islands council, recoverable by them as such as if it were arrears of community charges.

11

Where—

a

a civil penalty has been imposed upon a responsible person under subsection (10) above; and

b

the registration officer has repeated his requirement under sub-section (5) above; but

c

the registration officer is satisfied that the responsible person has failed to comply with the duty to provide the information required within the prescrbed period or has given false information,

the registration officer shall, unless satisfied that the responsible person has a reasonable excuse, impose upon him a civil penalty of £200 or such other sum as may, in substitution, be prescribed, which shall be a debt due to the regional or islands council, recoverable by them as such as if it were arrears of community charges; and the provisions of this subsection shall apply to any subsequent failures to provide information within the prescribed period or to any subsequent provision of false information.

F4011A

If, after the imposition of a civil penalty under subsection (10) or (11) above but before the making of any appeal under subsection (12) below against that imposition, the registration officer, in the light of information which he did not consider when imposing the penalty—

a

is no longer satisfied as to the matter as to which he was satisfied under paragraph (a) or (b) of subsection (10) above or paragraph (c) of subsection (11) above before imposing the penalty; or

b

is satisfied that the responsible person upon whom the penalty was imposed did have a reasonable excuse,

he may revoke the imposition of the penalty; and on such revocation any money paid to the regional or islands council by the responsible person by way of that penalty shall be repaid by them to him.

12

The responsible person may appeal to the sheriff against the imposition of a civil penalty under this section.

18 Obtaining of information from individual residents.

1

Every person who—

a

will be liable on 1st April 1989; or

b

becomes liable on or after that date,

to pay F128any of the community charges in a registration area and who is not already entered in the register for that area as being so liable shall—

i

notify the registration officer of the fact that he will be so liable on 1st April 1989 or (as the case may be) that he has become so liable on or after that date, within one month of the occurrence of that fact; and

ii

supply the registration officer with such information as the registration officer may require for the purpose of preparing the entry in the register relating to the person within such period as may be prescribed.

2

Every person registered as being liable to pay any of the community charges shall notify the registration officer of any change which requires to be made to any entry relating to him in the register within one month after the event which gives rise to the change.

F1292A

Where a registered person dies his executors shall notify the registration officer of the date of the person’s death—

a

in the case of executors nominate, not later than one month after that date;

b

in the case of executors dative, not later than one month after the date of their appointment.

3

Where an entry in the register shows that a person is liable to pay any of the community charges for a period (“the backdated period”) commencing on a date prior to the date on which the entry is made and no such payment has been made—

a

he shall pay to the levying authority the amount of any of the community charges which he is liable to pay for the backdated period, together with F130, unless he satisfies the levying authority that he has a reasonable excuse for not having been registered, interest thereon at such rate or rates as may be prescribed, in respect of the period commencing one month after the date shown on the register as the date from which he is liable to pay the community charge and ending on the date on which the entry is made in the register; and

b

if the backdated period is three months or more the levying authority, unless the person satisfies them that he has a reasonable excuse for not having been registered, shall require the person to pay them, in addition to the amount to be paid under paragraph (a) above, a surcharge equal to 30 per cent of the amount of the community charge which the person is liable to pay for the backdated period or, if it is greater, a surcharge of £50,

which shall be a debt due to the levying authority recoverable by them as such as if it were arrears of community charges; and where the levying authority is a regional council they shall account to the council of each district in their region for any sum paid under paragraph (a) above which relates to any of the district community charges.

4

For the purposes of subsection (3) above—

a

different rates of interest may be prescribed from time to time; and

b

for the amount of 30 per cent or £50 (or for such amount as may be substituted such amount as may be prescribed.

5

A person who is required to pay any sum of money under subsection (3) above may appeal to the sheriff.

the collective community charge multiplier for the time being specified in the register as having effect in relation to any premises in respect of which the collective community charge is payable.

20 Inspection of register.

1

Subject to subsection (2) below, only the person registered in the register shall have the right to inspect the whole of each entry in the register relating to him.

2

The following persons shall also be entitled to inspect the register to the extent specified—

a

F131subject to section 20A of this Act and with effect from the prescribed date a member of the public shall be entitled to inspect only those parts of the register which specify—

F132i

the addresses of premises in the registration area;

ii

the name of any person appearing in an entry relating to such premises (but not so as to enable him to ascertain whether that person resides at the address of such premises F133or the sex of that person); and

iii

the collective community charge multiplier determined for the time being in relation to any premises (other than premises of such class or classes as may be prescribed) in respect of which a collective community charge is payable.

Provided that no new entry, or amendment of an entry which consists in whole or in part in a change of the address of the sole or main residence of a registered person, shall be available for inspection under this paragraph until after the end of a period of 28 days starting with the date of the notice relating to the entry under section 15(5) of this Act.

b

a local authority shall be entitled to inspect such part of the register as relates to premises within their area for the purpose of determining, levying or collecting any community charge;

c

the assessor or electoral registration officer shall be entitled to inspect the whole register for the registration area which comprises or forms part of their area for the purposes of exercising the functions of either of those offices F134other than any entry which is a special entry within the meaning of section 20A of this Act.

F135d

any such other person as may be prescribed shall be entitled to inspect the register to such extent and for such purposes as may be prescribed.

3

The register shall be available for inspection to the extent permitted by subsections (1) and (2) above at the office of the registration officer . . . F136at all reasonable hours; . . . F136

F1373A

Without prejudice to subsection (3) above, the register shall be available for inspection to the extent permitted by subsections (1) and (2) above in such circumstances, subject to such restrictions and in such other places in the registration area as may be prescribed.

3B

In relation to as much of the register as is kept otherwise than in documentary form, a right of inspection conferred by this section is a right to inspect the information in the register in legible form.

F1384

The Secretary of State may, by regulations, require the registration officer to make such extracts of the register as may be prescribed, containing the information which is available at the date on which the extract is made for inspection by members of the public under subsection (2)(a) above.

5

Regulations made under subsection (4) above may prescribe—

a

such date or dates in each financial year on which an extract is to be made;

b

such requirements as to publication of the effect of such regulations as the Secretary of State thinks fit; and

c

that the regional or islands council shall make the extract available for inspection by members of the public to such extent and at such times and places as may be prescribed.

6

A person shall be entitled to obtain a copy, or a copy certified by or on behalf of the registration officer (a “certified copy”), of any entry in the register which he is entitled by virtue of subsection (1) or (2) above to inspect, on payment of the fee.

7

Where the register is kept otherwise than in documentary form the reference to a copy . . . F136 or certified copy is a reference to a copy or certified copy in a form in which it is legible and can be taken away.

8

A copy of an entry in the register which is supplied under subsection (6) above and which purports to be a certified copy shall be deemed, unless the contrary is shown, to be so certified and shall be sufficient evidence of the matters contained in the entry.

9

The fee payable for a copy or a certified copy shall be such as may be prescribed and different fees may be prescribed for a copy and for a certified copy and it may be prescribed that no fee shall be payable in any case or classes of case.

10

The registration officer shall as soon as it is reasonably practicable send a copy of the whole register as in force on 1st April each year to the Keeper of the Records of Scotland for preservation by him.

shall state the reasons why it is desired that the entry be a special entry;

b

shall be accompanied by any relevant documents or evidence;

c

shall be dealt with by the registration officer in such manner and within such period as may be prescribed,

and no such application shall be made after an application which has been refused until the end of such period as may be prescribed without the prior approval of the registration officer.

5

If the registration officer is satisfied that the person making the application falls within subsection (3) above he shall grant the application and determine that the entry relating to that person be a special entry.

6

If the registration officer refuses an application the person making the application may appeal against the refusal to the sheriff of any sheriffdom which wholly or partly falls within the registration area; and the sheriff may determine that the entry be a special entry or may refuse the application.

7

Where it appears to the registration officer that a person to whom a special entry relates has ceased to fall within subsection (3) above he shall, subject to subsection (8) below, revoke the determination that the entry be a special entry.

8

Where it appears to the registration officer as mentioned in subsection (7) above, he shall notify the person to whom the entry relates that he is required to revoke the determination, and the person—

a

may apply to the registration officer in such manner and within such period as may be prescribed not to revoke the determination and the registration officer shall determine the application in such manner and within such period as may be prescribed; and

b

may appeal against a determination by the registration officer under paragraph (a) above to the sheriff of any sheriffdom which wholly or partly falls within the registration area.

9

Subject to subsection (10) below, rules of court may provide for the procedure to be followed in any proceedings in the Court of Session or before the sheriff arising from this section.

10

An appeal under subsection (6) or (8)(b) above and any appeal under section 29(2) of this Act against a decision of the sheriff under this section shall be heard and determined in private unless the sheriff or, as the case may be, the Court of Session otherwise directs.

11

For the purposes of this section an application is finally determined if it has been refused by the registration officer and—

a

the time limit for appealing against the refusal has expired without an appeal having been made; or

b

where an appeal is made all proceedings arising from the appeal (including any proceedings on an appeal under section 29(2) of this Act) have been concluded.

20BF43 Information concerning Social Security.

1

Regulations under this section may prescribe that the Secretary of State may, notwithstanding any duty of confidentiality, supply relevant information to the registration officer.

2

For the purposes of this section, information is relevant information if—

a

it was obtained by the Secretary of State in exercising his functions under the M4Social Security Act 1986 F44the Social Security Contributions and Benefits Act 1992 or the Social Security Administration Act 1992;

b

the Secretary of State believes it would be useful to the registration officer in exercising his functions under this Act; and

c

it falls within a prescribed description.

Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Levy, collection, payment and recovery of community charges

21 Levy, collection, payment and recovery of community charges.

Schedule 2 to this Act has effect.

Reduction of community charges

22 Reduction of community charges.

Schedule 3 to this Act has effect for the purpose of making provision as to the reduction of community charges where the Secretary of State is satisfied, in accordance with that Schedule, that the total estimated expenses mentioned in section 9(2) of this Act of a local authority are excessive [F46or that an increase in those expenses is excessive], and for related purposes.

Part III Revenue Support Grants

23 Replacement of rate support grants by revenue support grants.

1

Rate support grants shall not be payable in respect of the financial year 1989–90 and subsequent financial years.

2

For the financial year 1989–90 and each subsequent financial year, the Secretary of State may make F47grants (to be known as “revenue support grants”) to local authorities.

3

Schedule 4 to this Act has effect with respect to revenue support grants.

F48Part IIIA Community Charge Grants

Annotations:

Amendments (Textual)

F48

Pt. IIIA (s. 23A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 144

23A Community charge grants.

1

If regulations under section 9A have effect in respect of a financial year, the Secretary of State may, with the consent of the Treasury, pay a grant to a local authority in respect of that year.

2

The amount of the grant shall be such as the Secretary of State may, with the consent of the Treasury, determine.

3

A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may, with the consent of the Treasury, determine.

4

In making any payment of grant under this section the Secretary of State may impose such conditions as he may, with the consent of the Treasury, determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid, or otherwise.

5

In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of the aggregate of—

a

any amount which, in consequence of the regulations, the local authority might reasonably be expected to lose, or to have lost, by way of payments in respect of community charges in respect of the financial year concerned; and

b

any administrative expenses the local authority might reasonably be expected to incur, or to have incurred, in respect of the financial year in giving effect to the regulations.

Part IV Rebates

24F49 Rebates from community charges.

F501

The Secretary of State shall, by regulations, modify the provisions relating to housing benefit in the M5Social Security Act 1986 so as to provide—

a

for the making by F51levying authorities of rebates in respect of payments made by way of F52personal community charges and collective community charge contributions by such persons as are entitled, by or under that Act as so modified, to such rebates; and

b

for the payment by the Secretary of State to each F53levying authority of a subsidy, calculated by reference to such factors as are specified in or under that Act as so modified.

F542

This section shall have effect only in respect of the financial year 1989–90.

Part V Water and Sewerage Charges

25

1

With effect from 1st April 1989 the public water rate and the domestic water rate mentioned in section 39 of the 1980 Act shall be abolished.

2

Parts I to III of Schedule 5 to this Act shall have effect in relation to water and sewerage charges.

3

The 1980 Act shall have effect subject to the amendments made in Part IV of Schedule 5 to this Act.

Part VI Miscellaneous and General

26 Interpretation.

1

In this Act, unless the context otherwise requires—

“apportionment note” has the meaning assigned to it in paragraph 2 of Schedule 1 to this Act;
“community charge” means a community charge imposed under section 7 of this Act;
“community water charges” shall be construed in accordance with the provisions of paragraph 6 of Schedule 5 to this Act;
“domestic rates” means rates which are leviable on lands and heritages which are domestic subjects;
“domestic subjects” has the meaning assigned to it in section 2(3) of this Act;
“financial year” means the financial year of a local authority;
“housing body” means—

a

a district council;

b

the Scottish Special Housing Association;

c

a development corporation within the meaning of the M31New Towns (Scotland) Act 1968;

“levying authority” has the meaning assigned to it in paragraph 1 of Schedule 2 to this Act;
“local authority”, except in Schedule 5, means a regional, islands or district council;
“net annual value” shall be construed in accordance with the provisions of section 6 of the M321956 Act;
F139“new entry” in relation to the register, means the making of an entry in respect of a person’s liability for a community charge, there having been no such entry in the register in respect of that liability immediately before its making;
“order” means an order made by statutory instrument;
“part residential subjects” means lands and heritages which are used partly as the sole or main residence of any person, other than

a

domestic subjects;

b

such other class or classes of lands and heritages as may be prescribed;

“prescribed” means prescribed by regulations under this Act, and cognate expressions shall be construed accordingly’
“public sewage treatment works” has the meaning assigned to it in section 59(1) of the M331968 Act;
“public sewer” has the meaning assigned to it in section 59(1) of the 1968 Act;
“rateable value” shall be construed in accordance with the provisions of section 6 of the 1956 Act;
“register” means a Community Charges Register established under section 13 of this Act;
F140“registered person” means a person who is registered in the register as being liable to pay any of the community charges, and cognate expressions shall be construed accordingly;
“registration area” means the area of a regional or islands council;
“registration officer” means a Community Charges Registration Officer within the meaning of section 12 of this Act;
“sewage” has the meaning assigned to it in section 59(1) of the 1968 Act;
“the Valuation Acts” means the M34Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation:
“the 1947 Act” means the M35Local Government (Scotland) Act 1947;
“the 1956 Act” means the M36Valuation and Rating (Scotland) Act 1956;
“the 1966 Act”means the M37Local Government (Scotland) Act 1966;
“the 1968 Act” means the M38Sewerage (Scotland) Act 1968;
“the 1973 Act” means the M39Local Government (Scotland) Act 1973;
“the 1975 Act” means the M40Local Government (Scotland) Act 1975;
“the M411980 Act” means the Water (Scotland) Act 1980; and
“water authority” has the meaning assigned to it in section 3 of the 1980 Act.

2

In this Act and in any other enactment, whether passed or made before or after the passing of this Act, and unless the context otherwise requires—

a

the word “rate” shall mean—

i

the non-domestic rate,

ii

the non-domestic water rate, and

iii

the non-domestic sewage rate;

b

the expression “non-domestic rate” shall be construed in accordance with the provisions of section 3 of this Act;

c

the expression “non-domestic water rate” shall be construed in accordance with the provisions of section 40 (non-domestic water rate) of the Water (Scotland) Act 1980 (as substituted by paragraph 29 of Schedule 5 to this Act); and

d

the expression “non-domestic sewerage rate” shall be construed in accordance with the provisions of paragraph 19 of the said Schedule 5,

and cognate expressions shall be construed accordingly.

27 Grant for rate relief given to certain recreational clubs.

The following paragraph shall be inserted after paragraph 2 of Part I of Schedule 1 to the M42Local Government (Scotland) Act 1966—

2A
Notwithstanding the provisions of paragraph 1 above, the Secretary of State may, as respects the year 1988-89, make provision for the apportionment of a prescribed part of the needs element to any local authority which, under paragraph (c) of subsection (5) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, reduces or remits rates leviable for that year in respect of the lands and heritages mentioned in the said paragraph (c) or such class as he may determine of such lands and heritages, and such an apportionment shall be by reference to the amount of the reduction or remission granted by the authority as estimated by the Secretaty of State or so much of that amount as he may determine to be appropriate to be taken into account for the purposes of this paragraph.

28 Prohibition on arrangements for making of certain determinations under this Act.

In section 56(6) of the 1973 M43Act (certain local authority functions to be discharged only by the local authority themselves) for the words “determining a rate or” there shall be substituted the words—

a
determining a rate;
b
determining the amount of—
i
the personal community charge;
ii
the personal community water charge;
c
determining the standard community charge multiplier (within the meaning of section 10 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987); or
d

29 Appeals.

1

An appeal to the sheriff under this Act shall be by way of summary application and shall be lodged with the sheriff clerk within 28 days of the determination, refusal, imposition, requirement, designation or, as the case may be, other matter appealed against or within such longer period as the sheriff may allow.

F551A

The sheriff may, in considering an appeal under this Act, hear and receive evidence.

This subsection is without prejudice to—

a
any other enactment, or
b
any rule of law,

relating to the hearing or receiving of evidence in summary applications.

2

An appeal shall lie to the Court of Session, but only on a question of law, from the decision of the sheriff on an appeal to him under this Act.

30 Crown application.

1

Parts I and V of this Act apply to Crown land in which there is an interest other than that of the Crown, but this subsection does not render the Crown liable under any of those provisions of this Act.

F562

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

The premises in respect of which the standard or the collective community charge or the standard or collective community water charge is payable include Crown land, but F57where, in relation to any premises, the Crown would, but for this subsection, be liable to pay any such charge, the charge shall not be payable in respect of the premises.

4

In this section “Crown land” means land in which there is any interest belonging to Her Majesty in right of the Crown or to a Government department or to a Minister of the Crown or held on behalf of Her Majesty for the purposes of a Government department.

5

This section is without prejudice to section 8 of the M6Crown Private Estates Act 1862.

31 Additional powers exercisable by, and procedure for, regulations.

1

Such provisions as appear to the Secretary of State to be necessary or expedient for the purposes of rendering this Act of full effect may be prescribed.

C82

Regulations under this Act may make.

a

such supplemental, consequential or transitional provision as the Secretary of State thinks fit;

b

different provision for different cases or classes of case.

C83

Regulations under this Act shall be made by the Secretary of State by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

32 Finance.

There shall be defrayed out of money provided by Parliament—

a

sums required for the payment of revenue support grant;

b

sums required for the payment of subsidies by virtue of section 24(b) of this Act; and

c

any increasse attributable to this Act in the sums payable under any other Act out of money so provided.

33 Amendments to Debtors (Scotland) Act 1987.

The M44Debtors (Scotland) Act 1987 shall be amended as follows—

a

in section 1(5) (which relates to time to pay directions), after the word “rates” in paragraph (e) there shall be added—

ee
in an action by or on behalf of a—
i
levying authority for the payment of any community charge or community water charge within the meaning of section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (which defines terms used by that Act) or any amount payable under section 18(3) (payment of community charges in respect of backdated period, with surcharge and interest) of that Act; or
ii
regional or islands council for payment of any amount payable as a civil penalty under section 17(10( or (11) (failure to provide information to a registration officer) of that Act,

b

in section 5(4) (which relates to time to pay orders), after the word “authority” in paragraph (e) there shall be added—

ee
in relation to a debt including any sum due to—
i
a levying authority in respect of any community charge or community water charge within the meaning of section 26 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (which defines terms used in that Act) or any amount payable under section 18(3) (payment of community charges in respect of backdated period, with surcharges and interest) of that Act; or
ii
a regional or islands council in respect of any amount payable as a civil penalty under section 17(10) or (11) (failure to provide information to a registration officer) of that Act,

c

in section 106 (interpretation)—

i

after the definition of “employer” there shall be inserted—

“levying authority” has the meaning assigned to it in paragraph 1 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 and, in relation to community water charges, means the regional or islands council;

ii

in the definition of “summary warrant”, after the word “of”, where first occurring, there shall be inserted the words “paragraph 7 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 or”; and

d

in paragraph 35 of Schedule 5, in the definition of “creditor” there shall be inserted at the end—

d
for the purposes of—
i
paragraph 7 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987, the levying authority;
ii
that paragraph as read with section 17(10) or (11) of that Act, the regional or islands council.

34 Repeals.

The enactments specified in Schedule 6 to this Act are repealed to the extent specified in the third column of that Schedule.

35 Citation,commencement and extent.

1

This Act may be cited as the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

P12

This Act shall come into force on such day as the Secretary of State may by order appoint and different days may be so appointed for different provisions or for different purposes.

3

An order under subsection (2) above may include such transitional provision as appears to the Secretary of State to be necessary or expedient in connection with the provisions thereby brought into force.

4

This Act applies to Scotland only.

SCHEDULES

SCHEDULE 1 Valuation and Rating

Sections 2 and 6.

Part I Part Residential Subjects

Apportionment notes

1

Subject to paragraph 2 below, the assessor for each valuation area shall, by such date before 1st April 1989 as may be prescribed, apportion the net annual value and the rateable value of those lands and heritages entered in the valuation roll which are part residential subjects as between the residential and non-residential use made of them.

2

The assessor shall, by such date before 1st April 1989 as may be prescribed, alter the valuation roll by adding to the entry of lands and heritages which are part residential subjects a note (an “apportionment note”) showing, separately from their net annual value and their rateable value, the parts of each of those values which relate respectively to the residential and non-residential use of the lands and heritages.

Addition, deletion or amendment of apportionment notes

3

Where, on or after the date prescribed under paragraph 2 above, the assessor alters the valuation roll by entering therein lands and heritages which are part residential subjects, he shall apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them and shall include in the entry an apportionment note.

4

Subject to paragraph 9 below, where, on or after the date prescribed under paragraph 2 above—

a

lands and heritages included in the valuation roll become or cease to be part residential subjects; or

b

there is such a change as between the residential and non-residential use of the lands and heritages that the apportionments of the net annual value and the rateable value shown in the valuation roll are incorrect,

the assessor shall apportion or, as the case may be, re-apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them, and shall alter the roll by adding an apportionment note to the entry in respect of those lands and heritages or, as the case may be, by deleting or amending the existing note.

5

Subject to paragraph 9 below, where, under any of the provisions of section 2(1) of the M451975 Act (which provides for the alteration of the valuation roll in certain circumstances), the assessor alters the net annual value and the rateable value of any lands and heritages which are part residential subjects, he shall apportion the new net annual value and the new rateable value as between the residential and the non-residential use of the subjects, and shall amend the apportionment note accordingly.

Date of coming into effect of addition, deletion or amendment of apportionment note

6

Where the valuation roll is altered under paragraph 2 above by the addition of an apportionment note to any entry relating to lands and heritages in the valuation roll, the alteration shall take effect from 1st April 1989.

7

Where an apportionment note is included under paragraph 3 above as part of an entry relating to any lands and heritages in the valuation roll, the note shall take effect—

a

where the entry is made before that date, from 1st April 1989, and

b

where the entry is made on or after 1st April 1989, from—

i

the date when the lands and heritages to which the entry relates come into existence or occupancy, or

ii

the beginning of the financial year in which the entry is made,

whichever is the later.

8

Subject to paragraph 9 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 4 above, or by an amendment to an apportionment note under paragraph 5 above, the alteration shall take effect from—

a

the date of the event by reason of which the addition, deletion or amendment is made, or

b

the beginning of the financial year in which the addition, deletion or amendment is made,

whichever is the later.

9

No alteration to the valuation roll consisting of an amendment to an apportionment note shall be made or take effect until three months, or such other period as may be prescribed, after the date when that apportionment note is made or takes effect, whichever is the later.

Revaluations

10

Where the assessor makes up a valuation roll in respect of a financial year which is a year of revaluation within the meaning of section 37(1) of the M461975 Act (which defines terms used in that Act), he shall apportion the new net annual value and the new rateable value of any lands and heritages which are part residential subjects as between the residential and non-residential use of the subjects, and shall include in the entry relating to those lands and heritages a new apportionment note.

General

11

For the purposes of this Part of this Schedule the extent to which subjects are used residentially shall be determined by reference to the use made of the subjects as the sole or main residence of any person, and criteria may be prescribed by reference to which any apportionment or re-apportionment of net annual values and rateable values under this Part of this Schedule is to be carried out.

12

No rates shall be leviable in respect of such part of their rateable value as relates to the residential use of any lands and heritages which are part residential subjects.

Part II General

Noting of date on which alterations take effect

13

Where the assessor has altered the entry in the valuation roll relating to any lands and heritages by adding, deleting or amending an apportionment note, he shall also alter the entry by adding thereto a note of the date on which the alteration takes effect.

Notification of addition, deletion or alteration of appointment notes

14

Section 3 of the M471975 Act (which requires the assessor to notify the rating authority and other persons affected of any alterations in the roll, and provides for a right of appeal against any such alterations) shall apply to any addition, deletion or amendment of apportionment notes made under Part I of this Schedule as it applies to deletions and alterations made under section 1 or 2 of that Act.

Part III Amendment of Enactments

The Local Government (Scotland) Act 1947 (c.43)

15

In section 237 of the 1947 Act (which relates to the demand note for rates), in subsection (2)(b)—

a

before the word “annual” insert “net”;

b

for the word “domestic” substitute “non-domestic”; and

c

for the words “1949” substitute “1980”.

16

In section 243B of the 1947 Act (which relates to the relief of rates in respect of non–domestic lands and heritages not in active use), in subsection (1)(b), for the words “sections 24 to 27” substitute “sections 24 and 25”.

The Local Government Act 1948 (c.26)

17

In section 145(2) of the Local Government Act 1948 (which defines terms used in the Act for the purposes of its application to Scotland), for the definition of “rate” substitute—

“rate” means the non-domestic rate and, for the purposes of Part V of this Act, includes the non-domestic water rate and the non-domestic sewerage rate;

Valuation and Rating (Scotland) Act 1956 (c.60)

18

In section 7(2) of the 1956 Act (which defines terms in relation to agricultural lands and heritages and dwelling houses occupied in connection therewith), for the definition of “pertinent” substitute “in relation to a dwelling house shall be taken to include all land occupied therewith and used for the purposes thereof”.

F14119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20

In section 43(1) of the 1956 Act (which defines terms used in theAct), for the definition of “the Valuation Acts” there shall be substituted—

“the Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation;

The Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c.9)

21

In section 4(10) of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (which relates to the reduction and remission of rates payable by charitable and other organisations), for paragraph(b)substitute—

b
“rate” means the non-domestic rate.

The Public Works Loans Act 1965 (c.63)

22

For paragraph (b) of section 2(1) of the Public Works Loans Act 1965 (which relates to new form of local loan and the automatic charge for securing it), there shall be substituted—

b
in Scotland—
i
any local authority within the meaning of the Local Government (Scotland) Act 1973,
ii
any joint board or joint committee within the meaning of that Act, and
iii
any other authority having the power to requisition any sum from any such local authority.

The Local Government (Scotland) Act 1966 (c.51)

23

In section 46(1) of the 1966 Act (which defines terms used in the Act),—

a

for the definition of “rate” substitute—

“rate” means the non-domestic rate;

b

in the definition of “Valuation Acts”—

i

the word “and” shall be omitted, and

ii

at the end there shall be inserted the words “any other enactment relating to valuation”.

24

In paragraph 1(2)(a) of Schedule 3 to the 1966 Act (which relates to the determination of rateable values), for the word “gross” substitute “net”.

The National Loans Act 1968 (c.13)

25

In paragraph 1 of Schedule 4 to the National Loans Act 1968 (which relates to local loans), for sub-paragraph (c) there shall be substituted—

c
in Scotland—
i
any local authority within the meaning of the Local Government (Scotland) Act 1973;
ii
any joint board or committee within the meaning of that Act; and
iii
any other authority having the power to requisition any sum from any such local authority.

The Local Government (Scotland) Act 1973 (c.65)

26

For subsection (8) of section 116 of the 1973 Act (which relates to valuation areas and authorities and the appointmant of assessors, etc.) there shall be substituted—

8
In this section the expression “the Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation.

27

In section 83(4) of the 1973 Act (which relates to the power of local authorities to incur expenditure for certain purposes not otherwise authorised), for the words “that year”, in both places where they occur, substitute “the financial year 1988–89”.

28

In section 109 of the 1973 Act (which relates to rating authorities)—

a

in subsection (1)—

i

for the words from “such rates” to the first “this Act” substitute “rates,”;

F142ii

for the words “regional rate and the district rate” substitute “non-domestic regional and district rates”;

iii

for the words “general rate” substitute “non-domestic islands rate”;

iv

after the words “the islands council;” insert—

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 which determined it;

b

in subsection (2), for the words “district rate” substitute “non-domestic district rate”.

29

In section 110 of the 1973 Act (which relates to payments by the regional council to the district council in respect of district rates) for the words “district rate”, wherever they appear, substitute “non-domestic district rate”.

30

In section 111 of the 1973 Act (which empowers the Secretary of State to make regulations with respect to rates), in subsection (1)—

a

in paragraghs (a) and (b), for the words “107 to 110” substitute “109 and 110”;

b

in paragragh (b), the words “, or section 5(4) and (5) of the Local Government (Scotland) Act 1966,” shall cease to have effect;

c

in paragraph (d), for the words “the district rate” substitute “the non-domestic district rate”; and

d

paragraph (f) shall cease to have effect.

31

In section 118(1)(b) of the 1973 Act (which relates to local financial returns) for the words “district rate” substitute “non-domestic district rate”.

The Local Government (Scotland) Act 1975 (c.30)

32

After subsection (1) of section 7 of the 1975 Act (which relates to the levying of rates) insert—

1A
References in subsection (1) above to “rateable value” including the apportioned rateable value of part residential subjects and, in the case of the non-domestic water rate, the net annual value and the apportioned net annual value of part residential subjects.

33

In subsection (1) of section 37 of the 1975 Act (which defines terms used in that Act) in the definition of “the Valuation Acts” for the words “any other Act relating to valuation and includes this Act” there shall be substituted “and any other enactment relating to valuation”.

34

In paragraph 6(2)(a) of Schedule 3 to the 1975 Act (which relates to borrowing and lending by local authorities), for the words “the regional, general, or district rate, as the case may be,” substitute “rates, the community charges and the community water charges”.

35

In paragraph 20(2) of the said Schedule 3—

a

for the words “or their proper officer of levying rates” substitute “of levying rates, the community charges and the community water charges”; and

b

for the words “rating authorities” substitute “other local authorities”.

36

In paragraph 31 of the said Schedule 3 (which defines terms used in the Schedule) after the definition of “borrowing account” insert—

“community charges” shall be construed in accordance with section 7 (creation and purpose of community charges) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987;
“community water charges” shall be construed in accordance with paragraph 6 of Schedule 5 to the said Act of 1987;

The Rating (Caravan Sites) Act 1976 (c.15)

37

In sections 3(3) and 4(1)(e) of the Rating (Caravan Sites) Act 1976 (which relate to the valuation and rating of caravan sites in Scotland), for the “rate” substitute “non-domestic rate”.

The Local Government, Planning and Land Act 1980 (c. 65.)

38

In paragragh 33(4) of Schedule 32 to the Local Government, Planning and Land 1980 (which relates to lands and heritages exempt from rates), for the word “domestic” where it second appears there shall be substituted “the non- domestic”.

The Civic Government (Scotland) Act 1982 (c.45)

39

for subsection (9) of section 90 of the Civic Government (Scotland) Act 1982 (which relates to the lighting of common stairs etc.) substitute—

9
A district or islands council who have, under subsection (2), (3) or (7) above, provided or maintained lighting or lit or extinguished ights shall be entitled to recover—
a
from the owner of the lands or premises the expense incurred by the council; or
b
where there is more than one owner of the lands or premises, that is, where the lands or premises are common property, from each owner such proportion of the expense thereby incurred by the council as the council may determine,
but the council may remit any sum or part of any sum due to them under this subsection.

F73SCHEDULE 1A Personal Community Charge: Exemption

Annotations:

Amendments (Textual)

F73

Sch. 1A inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 35

Persons in detention

a

he fulfils one or more of the conditions mentioned in sub-paragraph (2) below;

b

he is severely mentally impaired; and

c

he is stated to be severely mentally impaired in a certificate of a registered medical practitioner.

2

The conditions are that—

F58(a) he is entitled to an invalidity pension under section 33, 40 or 41 of the Social Security Contributions and Benefits Act 1992;

b

he is entitled to a severe disablement allowance under section 68 of that Act;

c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F59

F60F58(e)he is entitled to unemployability supplement under Part I of Schedule 7 to that Act;

f

he is entitled to an unemployability allowance under—

i

article 18(1) of the Personal Injuries (Civilians) Scheme 1983, or

ii

article 18(1) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, whether with or without modifications, by any other instrument).

F61F62(g) he is entitled to an attendance allowance under section 64 of the Social Security Contributions and Benefits Act 1992;

h

he is entitled to an increase of the weekly rate of his disablement pension under section 104 of that Act;

i

he is entitled to a constant attendance allowance under—

i

article 14 of the Personal Injuries (Civilians) Scheme 1983; or

ii

article 14 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, with or without modifications, by any other instrument);

j

he was, immediately before the coming into force of the Personal Community Charge (Exemption for the Severely Mentally Impaired) (Scotland) Regulations 1989, exempt from liability to pay the personal community charge and the personal community water charge under this paragraph.

F63k

he is entitled to the care component of a disability living allowance under section 37ZB of the Social Security Act 1975 F64 payable to him at the highest rate under subsection (4)(a) of that section or at the middle rate under subsection (4)(b) of that section;

l

he is entitled to a disability working allowance under section 20 of the Social Security Act 1986 F65 for which the qualifying benefit is one falling within sub-paragraph (i), (ii) or (iii) of paragraph (a) of subsection (6B) of that section.

F663

A person is severely mentally impaired if he has severe impairment of his intelligence and social functioning from whatever cause which appears to be permanent.

4

The Secretary of State may by regulations amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods).

5

The Secretary of State may by regulations substitute another definition for the definition of severe mental impairment for the time being effective for the purpose of this paragraph.

F676

Regulations under sub-paragraph (5) above may provide that, in the circumstances set out in the regulations, a certificate given for the purposes of sub-paragraph (1)(c) above shall continue to have effect for the purposes of this paragraph notwithstanding that the definition of severe mental impairment upon which the certificate proceeds has been substituted by the regulations.

7

Regulations under sub-paragraph (5) above made in respect of the financial year 1989–90 may provide that a person—

a

who was not within the old definition of severely mentally impaired but who, being within the new definition of that expression, is exempt; and

b

in respect of whom such conditions as are prescribed are fulfilled

may be treated as having been exempt as from such date prior to the coming into force of the regulations as may be provided for in the regulations.

8

In sub-paragraph (7) above, the “old” definition is the definition in force immediately before the coming into force of regulations under sub-paragraph (5) above and the “new” definition is the definition being substituted for the old definition by regulations under that sub-paragraph.

Children

F685

A person is exempt if—

a

another person is entitled to child benefit in respect of him; or

b

a person would be entitled to child benefit in respect of him but for paragraph 1(b) or (c) of F69Schedule 9 to the Social Security Contributions and Benefits Act 1992.

Students

6

1

A person is exempt if he is undertaking a full-time course of education and he is resident during term time in England, Wales or Northern Ireland for the purpose of undertaking the course.

2

Regulations made under this paragraph—

a

shall make provision for the purpose of determining for the purposes of this paragraph whether a person is undertaking a full-time course of education; and

b

shall prescribe the meaning of “term time” for the purposes of this paragraph.

F706A

c

residential accommodation provided and maintained by a local authority under section 7 of the M49Mental Health (Scotland) Act 1984,

where the sole or main function of the establishment or accommodation is to provide personal care or support, combined with board, to persons who are solely or mainly resident in the establishment or accommodation.

3

A nursing home is—

a

a nursing home within the meaning of section 10(2) of the M20Nursing Homes Registration (Scotland) Act 1938 in respect of which a person is registered; or

b

any premises in respect of which an exemption has been granted under section 6 or 7 of that Act.

4

A private hospital is a private hospital within the meaning of section 12 of the Mental Health (Scotland) Act 1984 which is registered under that Act.

5

A hostel is an establishment in which residential accommodation is provided and which is—

a

managed by a housing association registered for the time being in a register maintained under section 3 of the M21Housing Associations Act 1985; or

b

operated other than on a commercial basis and in respect of which funds are provided wholly or in part by a Government department or agency or a local authority; or

c

managed by a voluntary organisation,

where the sole or main function of the establishment is to provide personal care or support, combined with board, to persons who are solely or mainly resident in the establishment.

6

The Secretary of State may by regulations made under this paragraph substitute another definition for any definition of a residential care home, nursing home, private hospital or hostel for the time being effective for the purpose of this paragraph.

7

In this paragraph—

“personal care” includes the provision of appropriate help with physical and social needs;
“support” means counselling or other help provided as part of a planned programme of care; and
“voluntary organisation” has the meaning given by section 94(1) of the M22Social Work (Scotland) Act 1968.

Care workers

10

b

if the first or second condition ceases to be fulfilled shall,

revoke a designation under this paragraph.

6

A designation under this paragraph shall take effect at the beginning of the day following that on which it was made, and shall cease to have effect at the end of the day (if any) on which it is revoked.

Residents of certain other premises

b

a residential boat is a boat which is designed or adapted for human habitation.

SCHEDULE 2 Levy, Collection, Payment and Recovery of Community Charges

Section 21.

Levying authorities

1

Appeals consequent on issue of demand notices

3

A person to whom a demand notice has been issued may appeal—

a

within such period and in such manner as may be prescribed, to the levying authority which issued the demand notice against

F75i

where the liability to pay the community charge is stated to be by virtue of section 8(7) of this Act (joint and several liability), such liability; and

ii

in every case, the amount stated in it as that which he is liable to pay;

b

to the sheriff against the determination of the levying authority of an appeal by him under sub-pargraph (a) above.

Payment of community charges

C10 C114

1

A community charge in respect of any financial year shall, subject to this paragraph, be payable by 12 equal monthly instalments on such day of each month of that year as the levying authority may determine.

F762

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C123

F77Subject to sub-paragraph (8) below, where a person is liable to pay a community charge in respect of a financial year or of part of a financial year and the demand notice in respect of that liability is issued—

a

on or after 1st April but before 1st January in that year, the community charge to which the notice relates shall be payable by monthly instalments payable on such day of such months of the year as the levying authority may determine;

b

on or after 1st January in that year, the community charge to which the notice relates shall be payable in full on such day as the levying authority may determine.

4

Instalments (except the first) of the personal community charge and standard community charge payable in accordance with sub-paragraph (3)(a) above shall, subject to this paragraph, be equal to the standard monthly amount of the personal community charge or, as the case may be, of the standard community charge; the first instalment shall be equal to the difference between the total amount of the personal community charge or, as the case may be, standard community charge payable and the sum of the other instalments.

5

In sub-paragraph (4) above—

“standard monthly amount of the personal community charge” means, in relation to the personal community charge determined in respect of any financial year by a local authority, an amount equal to that of each (except the first) of the monthly instalments by which each personal community charge due to the authority in respect of that year is payable in accordance with sub-paragraph (1) above; and
“standard monthly amount of the standard community charge” has the corresponding meaming.

C136

The levying authority may round off the amount of the instalments payable under sub-paragraph (1) above (except the first) to the nearest 5p (or such other sum as may, in substitution, be prescribed) and adjust the amount of the first instalment accordingly.

7

Where an amount due F78in respect of any community charge (including any amount due in respect of the corresponding community water charge) in respect of a financial year or part thereof or any instalment of such an amount is, after taking account of any F79reduction in that amount or instalment in consequence of any rebate F80in pursuance of the Social Security Act 1986 or community charge benefit in pursuance of Part VII of the Social Security Contributions and Benefits Act 1992, less than the minimum amount or, as the case may be, the minimum instalment (these minima being such as may be prescribed), that amount shall not be payable in accordance with sub-paragraphs (1) to (4) above but shall be payable in accordance with whichever of the folowing ways the levying authority may determine (whether generally or in relation to any case or cases or class or classes of case)—

a

in full on such day as the levying authority may determine of the month next following that in which the demand notice relating to the amount due is issued;

b

in such instalments (each of which being equal to or greater than the sum prescribed under this sub-paragraph as the minimum instalment) and on such day of such months as the levying authority may determine.

C148

Where an amount is due in respect of any period before a demand notice relating to that amount or to an amount including it is issued, then the amount due shall be payable in full on the first day of the month next following that in which the notice was issued F81or on such other day in that month as the levying authority may determine.

9

Where—

C15a

a community charge is payable by a person in accordance with sub-paragraphs (1) to (8) above;

b

any three instalments thereof are due but unpaid; and

c

the levying authority give the person notice in writing of the effect of this sub-paragraph,

to obtain from the levying authority such sum as represents the value of such vouchers.

F84 Discounts and incentives

Annotations:

Amendments (Textual)

F84

Sch. 2 paras. 4A, 4B inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 36(6)

4A

1

Where a person enters into an agreement with a levying authority under sub-paragraph (10) of paragraph 4 above for payment of a community charge and the levying authority are satisfied that it would be of greater financial benefit to them if the payment were made under such an agreement than if it were made in accordance with sub-paragraphs (1) to (9) of that paragraph they may reduce the amount which the person is liable to pay by not more than such limit as is prescribed.

2

The limit mentioned in sub-paragraph (1) above may be calculated by reference to such percentage as the Secretary of State may prescribe.

4B

ii

have not paid the community charges specified in the application;

b

stating that the authority have given written notice to each such person requiring him to make payment of the amount due by him within a period of 14 days after the date of the giving of the notice;

c

stating that the said period of 14 days has expired without payment of the said amount; and

d

specifying the amount due and unpaid by each such person,

shall grant a summary warrant in a form provided for by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (3) below, of the amount of community charges remaining due and unpaid by each such person along with a surcharge of 10 per cent. (or such percentage as may, in substitution be prescribed) of that amount.

F952A

In the application of sub-paragraph (2) above to the recovery of civil penalties under this Act or of any sum required to be paid under section 18(3) of this Act, for sub-paragraph (2)(a)(i) there shall be substituted the words—

i
have each had imposed upon them a civil penalty in pursuance of section 17(10) or (11) of this Act or are required to pay a sum of money under section 18(3) of this Act and that in each case any time limit for appealing against such imposition or requirement has expired without an appeal being made or, that in a case where such an appeal has been made, it has been finally determined in favour of the registration officer or, as the case may be, the levying authority.

3

The diligences referred to in sub-paragraph (2) above are—

a

a poinding and sale in accordance with Schedule 5 to the M50Debtors (Scotland) Act 1987;

b

an earnings arrestment;

c

an arrestment and action of forthcoming or sale.

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F96

5

It shall be incompetent for the sheriff to grant a summary warrant under sub-paragraph (2) above in respect of community charges due by a person if an action has already been raised for the recovery of those charges; and, without prejudice to sub-paragraph (6) below on the raising of an action for the recovery of community charges, any existing summary warrant in so far as it relates to the recovery of community charges shall cease to have effect.

6

It shall be incompetent to raise an action for the recovery of community charges if, in pursuance of a summary warrant, any of the diligences mentioned in sub-paragraph (3) above for the recovery of those charges has been executed.

7

In any proceedings for the recovery of community charges, whether by summary warrant or otherwise, no person shall be entitled to found upon failure of the levying authority or any other authority or body to comply with any provision of this Schedule or requirement under it relating to the date by which something shall be done, not being a provision in this paragraph or a provision regulating the diligence.

8

No misnomer or inaccurate description of any person or place or mistake or informality in any notice or other document or communication relating to the levy or collection of any community charge or in any proceedings for the payment thereof shall prejudice the recovery thereof.

F99 Deductions from income support

Annotations:

Amendments (Textual)

F99

Sch. 2 para. 7A and cross-heading inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 36(10)

F977A

1

Regulations made under this paragraph may provide that where a levying authority has obtained a summary warrant or a decree against a person (the debtor) in respect of arrears of community charges and the debtor is entitled to income support within the meaning of F98Part VII of the Social Security Contributions and Benefits Act 1992—

a

the levying authority may, without prejudice to their right to pursue any other means of recovering such arrears, apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of income support in order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the summary warrant or decree was granted; and

b

the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.

2

Regulations made under this paragraph may include—

a

provision allowing or requiring adjudication as regards an application and provision as to appeals and reviews;

b

a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of Income support do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;

c

provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;

d

provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.

Expenses of recovery of community charges

8

1

Subject to sub-paragraph (2) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the M51Debtors (Scotland) Act 1987, the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant under paragraph 7 above shall be chargeable against the debtor.

2

No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the levying authority for, sums paid to him by the debtor in satisfaction of an amount owing to the levying authority by way of community charges.

Repayment of sums not due

9

A levying authority to whom there has been paid by way of any community charge any sum which (for whatever reason) is not due shall repay that sum or arrange for its repayment.

F100 Use of information

Annotations:

Amendments (Textual)

F100

Sch. 2 para. 10 inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 36(11)

10

The Secretary of State may prescribe that, in carrying out their functions under this Act, a levying authority, or a housing body exercising functions under paragraph 5 above, may use information which—

a

is obtained under any other enactment; and

b

does not fall within any prescribed description of information which cannot be used.

SCHEDULE 3 Reduction of Community Charges

Section 22.

Parliamentary proceedings for reduction of personal community charges

1

If the Secretary of State is satisfied that the total estimated expenses mentioned in section 9(2) of this Act of a local authority in respect of any financial year are excessive F144or that there is an excessive increase in those expenses over the total estimated expenses there mentioned of the local authority in respect of the financial year preceding that year, he may make and cause to be laid before the Commons House of Parliament a report proposing a reduction in the amount of the personal community charge determined by the authority in respect of that year and stating—

a

the amount of the reduction so proposed; and

b

his reasons for proposing that reduction.

2

A report under sub-paragraph (1) above shall set out any representations made by the local authority to which it relates with respect to the matters referred to in the report or a summary of these representations.

3

In determining, for the purposes of sub-paragraph (1) above, whether, in relation to any financial year, the total estimated expenses of a local authority are excessive F145or that any increase in those expenses is excessive, the Secretary of State—

a

may leave out of account such categories of estimated expenses as he thinks fit; and

b

shall have regard to such principles as he may determine in respect of that year.

3A

Different principles may be determined under sub-paragraph (3) above for different classes of local authority and the Secretary of State may classify local authorities for the purposes of this sub-paragraph by reference to such factors as he thinks fit.

4

In determining what amount to state under sub-paragraph (1)(a) above, the Secretary of State may have regard to any balances in the general fund of the local authority.

Procedure prior to Parliamentary proceedings

2

The Secretary of State shall not make and cause to be laid a report under paragraph 1 above without having afforded to the local authority to which the report relates an opportunity of making representations on—

a

whether the total estimated expenses of the authority are excessive F146or, as the case may be, whether the increase in those expenses is excessive;

b

the amount of the reduction proposed in the personal community charge; and

c

his reasons for proposing that reduction,

but need not afford them such an opportunity where he has, in proposing the reduction, taken account of representations made by the authority in relation to a reduction previously proposed by him in that personal community charge.

Effect of approval of report

3

2

If a local authority determine a personal community charge under sub-paragraph (1) above—

a

the amount of that personal community charge and not the amount determined by them under section 9 of this Act shall be the amount of their personal community charge:

b

c

their community charges shall be levied (and the rights and liabilities of persons liable to those charges shall be construed) accordingly.

3

Any reference in this Act (except in this paragraph and paragraphs 6 and 7 below) and in any other enactment to such community charge as is determined under section 9 or calculated under section 10 or 11 of this Act shall be construed as including a reference to such community charge as is determined under sub-paragraph (1) above or recalculated under sub-paragraph (2) above.

Supplementary

6

Where a local authority have determined or are deemed to have determined their personal community charge under paragraph 3(1) above or determine their personal community charge under paraagraph 5(1) above, they shall, to such extent and in accordance with such procedure as may be prescribed—

a

repay sums paid by way of any community charge for which any person was liable while their personal community charge remained as determined by them under section 9 of this Act or for which he would have been liable had it so remained; and

b

pay the cost of levying and collecting the community charges levied in consequence of the determination or deemed determination of their personal community charge under paragraph 3(1) or 5(1) above.

Prohibition of using loans fund to offset reduced personal community charge

7

1

A local authority who, in respect of any financial year—

a

determine or are deemed to have determined, or anticipate that they will be required to determine, a personal community charge under paragraph 3(1) of this Schedule; or

b

determine a personal community charge under paragraph 5(1) of this Schedule,

shall neither wholly nor partially offset the difference between—

i

the amount produced by their community charges in respect of that year; and

ii

the amount which would have been so produced had their personal community charge been determined by them under section 9 of this Act,

6

Where under section 199 of the M25Local Government (Scotland) Act 1973 (which provides for reports and returns being made by local authorities and others) the Secretary of State requires a local authority to give information for the purposes of his functions in relation to revenue support grants payable for the financial year 1989-90 or for any financial year thereafter, but that information is not given timeously, he may make an estimate as regards any element of the required information; and, without prejudice to section 211 of that Act (which makes general provision concerning failure by a local authority to do what is required of them), for the said purposes such estimate shall be deemed information given by the local authority.

SCHEDULE 5 Water and Sewerage Charges

Section 25.

Part 1 Charges for Water Services

1

Subject to the provisions of this Part of this Schedule, the expenditure incurred by the council of a region or islands area (in this Schedule referred to as a “local authority”) in meeting any requisition under Part IV or VIII of the M531980 Act and in the exercise of any of their functions under any enactment in relation to water supply in their region or area shall, insofar as not otherwise met, be met out of—

a

the charges (hereinafter in this Schedule referred to as “direct charges”) made under section 49 of the 1980 Act (which relates to the payment for water supplies by meter);

b

the community water charges mentioned in paragraph 6 below; and

c

the non-domestic water rate mentioned in paragraph 12 below.

the community water charges; or

c

the non-domestic water rate,

respectively.

Direct charges

5

After a local authority have, under paragraph 2 above, determined what proportion of their estimated expenditure in respect of a particular financial year is to be met out of direct charges, they shall, before such date as may be prescribed in relation to that year, determine such rate or rates of direct charges in respect of that year as will, when calculated in accordance with the provisions of section 49 of the 1980 Act (which relates to the payment for water supplied by meter), produce sufficient moneys to meet the said proportion, and different rates of direct charges may be determined for different circumstances.

Community water charges

6

There shall be imposed, in accordance with the provisions of this Part of this Schedule, three community water charges, to be known respectively as the personal community water charge, the standard community water charge and the collective community water charge.

Liability to pay community water charges

7

Where in respect of any financial year or any part of a financial year the qualifying conditions mentioned in paragraph 8 below are met, any person who is liable to pay any of the community charges mentioned in section 7 of this Act (that is, the personal community charge, the standard community charge or the collective community charge) shall also be liable to pay the corresponding community water charge (that is, the personal community water charge, the standard community water charge or the collective community water charge).

8

the qualifying conditions for the purposes of paragraph 7 above are—

a

that the water authority provides a supply of water for domestic purposes within the meaning of section 7 of the 1980 Act (which defines that term) to premises—

i

in which that person has his sole or main residence, or

ii

in respect of which he is liable to pay the standard community charge or, as the case may be, the collective community charge; and

b

that the water is not wholly supplied to those premises by meter F102and

F103c

that the supply of water provided is not one which the water authority were, immediately before 16 May 1949, and continue to be under an obligation to provide free of charge.

Determination of community water charges

9

Every local authority shall, in respect of the financial year, 1989-90 and of each subsequent financial year, determine , before such date as may be prescribed in relation to each of those years, the amount of the personal community water charge to be imposed by them in respect of that year.

10

The amount determined under paragraph 9 above shall be such as will provide (account having been taken of the moneys to be produced by the standard and collective community water charges) sufficient moneys to meet such proportion of the authority’s estimated expenditure for that year as they have determined under paragraph 2 above is to be met out of the community water charges.

11

Subject to paragraphs 7 and 8 above, the provisions of Part II of and F104Schedules 1A and 2 to this Act shall have effect, subject to such adaptations, exceptions and modifications as may be prescribed, in relation to the community water charges as they have effect in relation to the corresponding community charges.

Non-domestic water rate

12

The provisions of section 40 of the 1980 Act, as substituted by paragraph 29 of this Schedule, shall have effect in relation to the non-domestic water rate.

Part II Charges for Sewerage Services

13

The expenditure incurred by a local authority in carrying out any of their functions under the 1968 Act shall, insofar as not otherwise met, be met out of—

a

the community charges; and

b

the non-domestic sewerage rate described in paragraphs 19 to 21 below

Estimation and apportionment of expenditure

14

In respect of the financial year 1989-90 and each subsequent financial year, each local authority shall, before such date as may be prescribed in relation to each of those years—

a

subject to paragraph 15 below, estimate the amount of the expenditure mentioned in paragraph 13 above which they will incur in respect of that year; and

b

subject to paragraphs 16 and 17 below, determine what proportion of that expenditure is to be met out of—

i

the community charges, and

ii

the said non-domestic sewerage rate,

respectively.

15

In estimating the expenditure mentioned in paragraph 13 above which they will incur in respect of any financial year, a local authority shall take into account—

a

such additional sum as is in their opinion required—

i

to cover expenses previously incurred.

ii

to meet contingencies, and

iii

to meet any expenses which may fall to be met before the moneys to be received from the sources mentioned in paragraph 13 above in respect of the next following financial year will become available; and

b

any means by which any part of that expenditure may otherwise be met or provided for.

16

The proportion of the expenditure mentioned in paragraph 13 above which is to be met out of the community charges shall be such proportion as the local authority consider to be reasonably attributable to the provision by them of the sewerage services mentioned in section 1(1) of the M541968 Act to premises in their area—

a

which are the sole or main residence of any person; or

b

in respect of which a person is liable to pay a standard community charge or a collective community charge; and

no part of that proportion shall be met out of any other charge or rate leviable by the local authority.

17

Subject to paragraph 16 above, a local authority may apportion their estimated expenditure mentioned in paragraph 13 above on whatever basis they consider appropriate, but they shall ensure that the apportionment is not such as to show undue preference to, or discriminate unduly against, any class or classes of person liable to pay—

a

the community charges; or

b

the said non-domestic sewerage rate,

Part III Miscellaneous provisions

Accounts

23

Without prejudice to section 96(1) of the 1973 Act (which relates to the keeping of accounts by local authorities), each local authority shall prepare and maintain separate accounts in respect of its functions under the M581968 and 1980 Acts respectively.

24

The provisions of sections 96(2) to (4) (which impose requirements as to the accounts mentioned in section 96(1) and 105(1) (which empowers the Secretary of State to make regulations as to the said accounts) of the 1973 Act shall apply in relation to the accounts mentioned in paragraph 23 above as they apply to the accounts mentioned in the said section 96(1).

Each local authority shall make their tariff of charges available for public inspection at all reasonable hours at such places within their area as they may determine, and shall send a copy of the tariff to the Secretary of State.

Part IV Amendments to the Water (Scotland) Act 1980 (c.45)

27

In section 9(6) (which relates to the supply of water for non-domestic purposes), for the word “rates” substitute “non-domestic rates”.

28

In section 9A (which relates to the exemption from charges of water for fire fighting), for the words “domestic water rate” substitute “the non-domestic water rate or the community water charges”.

29

For section 40 (which provides for liability to the domestic water rate) substitute—

40 Non-domestic water rate.
1
Subject to the provisions of this Part of this Act, each council of a region or an islands area shall, in respect of the financial year 1989-90 and each subsequent financial year, determine a non-domestic water rate, which shall be levied in respect of those lands and heritages described in subsection (2) below—
a
which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their net annual value; or
b
which are part residential subjects, according to that part of their net annual value which is shown in the apportionment note as relating to the non-residential use of those subjects.
2
The lands and heritages mentioned in subsection (1) above are lands and heritages—
a
in respect of which the water authority is supplying water, whether for domestic or for non-domestic purposes; and
b
which are not being—
i
wholly supplied with water by meter, or
ii
occupied by a water authority for the purposes of a water undertaking or by a water development board.
3
The person who is liable to pay the non-domestic water rate in respect of any lands and heritages shall be the person who is liable to pay non-domestic rates in respect of those lands and heritages.
4
Each council of a region or islands area shall, in respect of the financial year 1989-90 and each subsequent financial year, determine, before such date as may be prescribed in relation to each of those years, such amount of the non-domestic water rate as will provide sufficiient moneys to meet the proportion of their estimated expenditure for that year which they have determined under paragraph 2 of Schedule 5 to the Abolitition of Domestic Rates Etc. (Scotland) Act 1987 is to be met out of that rate.
5
The non-domestic water rate shall not be leviable in respect of any premises, being lands and heritages situated within the region or area of a council of a region or islands area, unless a supply of water provided by a water authority is used for any purposes for or in connection with which the premises are used or by or for persons employed or otherwise engaged on or about the premises in connection with such purpose.
6
Where premises are for the first time provided with a supply of water otherwise than on the first day of a financial year, the person who is liable to pay the non-domestic water rate shall be liable to pay in respect of that year such part only of that rate which would be leviable if a supply had been provided throughout that year as is proportionate to the part of that year which had not elapsed when the supply was provided.
7
Notwithstanding the foregoing provisions of this section, the non-domestic water rate shall not be leviable in respect of—
a
the lands and heritages specified in paragraphs 2(1)(c), 3, 4 and 5 (rail, gas, electricity and postal undertakings) of Schedule 1 to the Local Government (Scotland) Act 1975; and
b
any such lands and heritages specified in paragraph 8 (dock and harbour undertakings) of Schedule 1 to the said Act of 1975 as have their rateable values determined under any order made under sections 6 and 35(3) of that Act.

30

In section 41 (which relates to the levying of domestic water rates on business and commercial premises)—

a

in subsection (1)—

i

for “domestic water rate” substitute “non-domestic water rate”; and

ii

after the words “net annual value” insert “or, 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”.

b

in subsection (2), at the beginning insert “Subject to subsection (2A) below,”; and

c

at the end of subsection (2) insert—

2A
Where the Secretary of State considers that the amount of the net annual value determined by a water authority under subsection (2) above is too high, he may determine an amount of net annual value in place of that determined by the authority, and sub-section (2) shall thereafter have effect accordingly.

31

For sections 42 and 43 substitute—

42 Levy of non-domestic water rate on certain subjects.
Where the non-domestic water rate is leviable in respect of premises being lands and heritages occupied as waterworks or sewage works, or as a mine or a quarry, or as a public park or recreation ground, it shall be levied according to one quarter of the net annual value or, in respect of part residential subjects, one quarter of the part which is shown in the apportionment note as relating to the non-residential use of those subjects.
43 Levy of non-domestic water rate on shootings and fishings.
Where the non-domestic water rate is leviable in respect of premises being lands and heritages occupied as shootings or as fishings it shall be levied according to one eighth of the net annual value thereof.

32

In section 46(2), for the words “or otherwise”, where they first appear, substitute “, community water charge or the non-domestic water rate”.

33

In section 47(1) (which relates to the domestic water rate in certain cases), for the words “domestic water rate” substitute “non-domestic water rate”.

34

In section 47(2) (which relates to the domestic water rate in certain cases)—

a

for the words “domestic water rate” where they occur for the third time substitute “non-domestic water rate”;

b

after the words “local enactment” where they occur for the fourth time insert “in relation to the domestic water rate”; and

c

after the words “so specified” where they occur for the second time insert “in relation to the domestic water rate”.

35

For the proviso to the said section 47(2) substitute—

Provided that if in any financial year during the said period the non-domestic water rate levied generally within the region or islands area is lower than the non-domestic water rate falling to be levied for that financial year in accordance with the foregoing provisions of this subsection, the non-domestic water rate to be levied in such area as aforesaid shall not exceed the amount of that rate levied generally within the region or islands area.

36

In section 47(3), for the words “no domestic water rate shall be payable” substitute “non-domestic water rate shall not be payable”.

37

In section 47(7), for the words “domestic water rate” substitute “non-domestic water rate”.

38

In section 48(1) (which relates to the levying of, and exemption from, rates), for the words “public water rate and the domestic water rate” substitute “non-domestic water rate”.

39

In section 48(2), for the words “domestic water rate” substitute “non-domestic water rate”.

40

In section 48(3), after the word “rates” insert “or charges”.

41

In section 49 (which relates to payment for water supplied by meter), after subsection (1) insert—

1A
Charges payable under this section shall be payable by the occupier of the premises in respect of which they are due.

42

In section 49(2), for the words “rates levied by the regional or islands council” substitute “non-domestic rates”.

43

In section 54(1) (which provides for the register of the meter to be evidence), for the words “prima facie” substitute “sufficient”.

44

In section 54(3)(b), for the words “rates levied by the regional or islands council” substitute “non-domestic rates”.

45

In section 55(4) (which relates to charges for water supplied by meter), for the words “all ratepayers within the limits of supply of the authority” substitute “the public”.

46

In section 58(3) (which relates to the termination of the right to the supply of water on special terms), for the words “the amount of the rate or charge or of the rate and charge” substitute “the amount of any charge under section 49, community water charge or non-domestic water rate”.

47

For subsections (1) to (4) of section 61 (which relates to the calculation of the amount to be requisitioned by water authorities) substitute—

1
Subject to subsection (2) below, the amount of the requisition made by a requisitioning authority on any contributing authority shall be calculated by—
a
estimating the cost to the requisitioning authority of supplying the volume of water which is to be supplied to the contributing authority in the financial year; and
b
deducting therefrom the estimated income which will be received by the requisitioning authority in that financial year by way of charges or other sources (not being community water charges or the non-domestic water rate) from the parts of the contributing authority’s area supplied.
2
In respect of any financial year, the sum of the requisition made on any contributing authority and the estimated income mentioned in subsection (1)(b) above shall bear the same relationship to the expenditure incurred by the requisitioning authority in the exercise of all its water supply functions as the estimated volume of water to be supplied to that contributing authority bears to the total volume of water to be supplied by the requisitioning authority, whether for consumption inside its own area or elsewhere.
3
For the purposes of this section “requisitioning authority” means a water authority such as is mentioned in section 60(1) above.

48

In section 61(5) for the words “subsections (2) and (3)” substitute “subsections (1) and 2)”.

49

In section 109(1) (which defines terms used in the Act)—

a

after the definition of “agricultural lands and heritages” insert—

“apportionment note” has the meaning assigned to it in paragraph 2 of Schedule 1 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

b

after the definition of “communication pipe” insert—

“community water charges” shall be construed in accordance with the provisions of paragraph 6 of Schedule 5 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

c

after the definition of “owner” insert—

“part residential subjects” has the meaning assigned to it in section 26 (interpretation) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

SCHEDULE 6 Repeals

Section 34.

Chapter	Short title	Extent of repeal
1926 c. 47.	Rating (Scotland) Act 1926.	Section 14(2) and (3).
1947 c. 43.	Local Government (Scotland) Act 1947.	In section 379(1), the definitions of “gross annual valuation” and “rate”.
1956 c. 60. (4 and 5 Eliz 2)	Valuation and Rating (Scotland) Act 1956.	In section 6(1), the words “the gross annual value,”.
		Sections 6(2) to (7).
		In section 6(8), the words from “, other than” to “this section,”.
		In section 6(9), the words “under subsection (6) or” and “, as the case may be”.
		Section 6(11).
		In section 7(1), the words “and dwelling houses occupied in connection therewith”.
		Section 7(4) to (8).
		In section 7A(1), the words “and dwelling houses occupied in connection therewith”.
		Section 7A(4).
		In section 43(1), the definition of “gross annual valuation” and, in the definition of “rate”, the words “, charge and assessment”.
		Schedule 1.
1958 c. 64	Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958.	In section 7(3)(b) and (4), the word “dwelling-houses”.
1963 c. 12.	Local Government (Financial Provisions) (Scotland) Act 1963.	Sections 7(1) and (2), and 9.
		In section 10(1) the words “subsection (6) or” and the words “, as the case may be,”.
		In section 15(1A)(b), the words “section 6(2) or, as the case may be,” and the words “gross and net annual”.
		Section 26(1).
		In section 26(2), the definition of “rate”.
1966 c. 51.	Local Government (Scotland) Act 1966.	Sections 2 to 7.
		Sections 12 and 14.
		In section 24(4), in the definition of “relevant lands and heritages”, the words “a house,”.
		Section 26.
		Section 27.
		In section 46(1), the definitions of “product of a rate of one new penny in the pound” and “standard penny rate product”.
		Schedule 1.
1968 c. 47.	Sewerage (Scotland) Act 1968.	Section 18(3).
		In section 59(1), the definitions of “general rate” and “regional rate”.
1970 c. 4.	Valuation for Rating (Scotland) Act 1970.	In section 1(1), the words “, as ascertained under section 6(6) of the Act of 1956,”.
1973 c. 65.	Local Government (Scotland) Act 1973.	Sections 107 to 108C.
		In section 111(1), in paragraph (b), the words “, or section 5(4) and (5) of the Local Government (Scotland) Act 1966,” and paragraph (f),
		Sections 119 and 120.
1975 c. 30.	Local Government (Scotland) Act 1975.	In section 1, the proviso to subsection (3)(a), subsections (6A) to (6E) and, in subsection (7), the definitions of “specified lands and heritages” and “unspecified lands and heritages”.
		In section 2, in subsection (1)(e), the words “under section 6(7) or 7(7) of the Valuation and Rating (Scotland) Act 1956,”, and, in subsection (2)(c), subparagraph (i) and the words “(ii) in any other case”.
		In section 16, the words “, subject to section 18 of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981,”.
		In section 37(1), in the definition of “material change of circumstances”, the words “gross or”.
1976 c. 15.	Rating (Caravan Sites) Act 1976.	Section 3(6), (7) and (10).
		In paragraph (a) of section 3A(3), the words from “for the purposes” to the end of the paragraph.
		In section 4(1)(e), the words “(as reduced under section 7(1) of the Local Government (Scotland) Act 1966)”.
1976 c. 64.	Valuation and Rating (Exempted Classes) (Scotland) Act 1976.	In section 1(4), the words “In this subsection “rate” includes domestic water rates.”.
1978 c. 40.	Rating (Disabled Persons) Act 1978.	Section 7.
		In section 8(1), the definition of “rates”.
1980 c. 45.	Water (Scotland) Act 1980.	In section 9(6), the words “in respect of the premises supplied”.
		Section 39.
		Section 4 (3).
		In section 41(4), the words “premises occupied wholly as a dwelling house or”.
		Section 44.
		Section 45.
		Section 53(3).
		Section 57.
		In section 60(1), the words “the aggregate amount by reference to which” and the words “is to be determined”.
		Section 61(6).
		In section 109(1), the definitions of “domestic water rate” and “public water rate”.
1981 c. 23.	Local Government Provisions) (Scotland) Act 1981.	Section 2 to 4.
		Section 9, Part II.
		In Schedule 3, paragraphs 1, 11, 25, 27 and 35 and, in paragraph 36, the words “(the schedule mentioned in paragraph 35 above)”.
1982 c. 43.	Local Government and Planning (Scotland) Act 1982.	Sections 1 to 3.
		In Schedule 3, paragraphs 5 to 7, 18 to 20 and 43.
1984 c. 31.	Rating and Valuation (Amendment) (Scotland) Act 1984.	Sections 1 to 4.
		Schedule 1.
1984 c. 54.	Roads (Scotland) Act 1984.	In section 1(7)(b), the words “either—(i)”, the word “or” where it second appears, and subparagraph (ii).
1987 c. 6.	Local Government Finance Act 1987.	Sections 13 and 14.

Abolition of Domestic Rates Etc. (Scotland) Act 1987

Part I Abolition of Domestic Rates: Rating and Valuation

1 Abolition of domestic rates.

2 Valuation roll not to include domestic subjects.

1

2

F1062A

a

b

C16C173

a

b

F1094

5

a

b

6

a

b

7

F1123AF111 Non-domestic rates: interim provisions.

1

2

3

a

b

4

a

b

c

3BF113 Unified non-domestic rate.

1

2

3

a

b

4

4 Valuation of premises part of which occupied as dwelling house.

1

a

b

2

5 Statutory and other references to rateable values etc.

1

a

b

c

2

a

b

3

a

b

F1163A

3B

a

b

4

a

b

5

6

a

b

7

a

b

8

9

10

6 Minor and consequential amendments.

Part II Community Charges

General

7 Creation and purpose of community charges.

1

2

Personal Community Charge

8 Liability for personal community charge.

1

a

C16 C173