6E+W+SIn section 7 of the M1Local Government (Scotland) Act 1975 (levying of rates) in subsection (1A) there shall be inserted at the end the words “ ; and references in this subsection to an apportioned value of part residential subjects are references to that part of that value which is shown in the apportionment note as relating to the non-residential use of the subjects, ”.
Marginal Citations
7In section 128 of the M2Local Government Finance Act 1988 (levying of rates after 1st April 1990)—
(a)in subsection (1)—
(i)for the word “Every” there shall be inserted the words “ The non-domestic ”; and
(ii)after the word “regards” there shall be inserted the words “ different areas and ”
(b)after that subsection there shall be inserted the following subsections—
“(1A)The considerations referred to in paragraph (b) of subsection (1) above shall be such as the Secretary of State thinks fit and may, without prejudice to that generality, include considerations which otherwise would not relate to the determination of the rateable value of lands and heritages.
(1B)The classification of lands and heritages for the purposes of subsection (1) above shall be by reference to such factors as the Secretary of State thinks fit and may, without prejudice to that generality, include the circumstances of persons by whom rates are payable.
(1C)Regulations made under this section may, in relation to lands and heritages which are part residential subjects (within the meaning of the Abolition of Domestic Rates Etc. (Scotland) Act 1987), provide for the apportionment of the rateable value prescribed or determined under this section in respect of the subjects as between the residential and non-residential use of the subjects.
(1D)A rateable value prescribed or determined under this section in respectof any lands and heritages shall be the rateable value of the lands and heritages for the purpose of the levying of the non-domestic rate but not for any other purposes.”; and
(c)subsection (3) shall cease to have effect.
Marginal Citations