Local Government and Housing Act 1989

Exemption of church premises from the non-domestic rate

8 (1) In section 22 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956 (exemption of churches etc. from rates)—

(a) for subsection (1) there shall be substituted the following subsections—

“(1) No non-domestic rate shall be levied on any premises to the extent that they consist of—

(a) a building occupied by a religious body and used for the purpose of religious worship;

(b) a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or

(c) any premises occupied by a religious body and used by it for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above.

(1A) Subsection (1) above shall have effect with respect to the year 1990-91 and each subsequent year.

(1B) Subsection (1)(c) above shall have effect also with respect to the year 1989-90.”; and

(b) subsection (4) shall be omitted.

(2) In subsection (9) of section 4 of the [1962 c. 9.] Local Government (Financial Provisions etc.) (Scotland) Act 1962 (exception from relief under that section of premises exempt under said section 22), after “(b)” there shall be inserted “or (c)”.

(3) The amendment made by sub-paragraph (1) above, to the extent necessary to give effect to subsection (1)(c) of the said section 22, and the amendment made by sub-paragraph (2) above shall be deemed to have come into force on 1st April 1989.