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Local Government and Housing Act 1989

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Changes over time for: Cross Heading: Exemption of formula valued premises from non-domestic water rate

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Changes to legislation:

Local Government and Housing Act 1989, Cross Heading: Exemption of formula valued premises from non-domestic water rate is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Exemption of formula valued premises from non-domestic water rateE+W+S

[F118E+W+SIn section 6 of the M1Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) after subsection (1) there shall be inserted the following subsection—

(1A)The Secretary of State may by order provide that the non-domestic water rate shall not be leviable in respect of formula valued lands and heritages or of such formula valued lands and heritages or of such class or description of formula valued lands and heritages as may be prescribed for the purposes of this subsection.

In this subsection, “formula valued lands and heritages” are lands and heritages which have, or lands and heritages of a class or description which has, been prescribed for the purposes of subsection (1) above.]

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[F219E+W+SIn section 40 of the M2Water (Scotland) Act 1980 (non-domestic water rate)—

(a)in subsection (1), after the word “Act” there shall be inserted the words “ and section 6(1A) of the Local Government (Scotland) Act 1975 (exemption of formula valued premises from non-domestic water rate) ”;

(b)subsection (7) shall be omitted.]

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