140 Scottish non-domestic rates: interim provisions.E+W+S
(1)For section 3 of the M1Abolition of Domestic Rates Etc. (Scotland) Act 1987 (determination of non-domestic rates) there shall be substituted the following section—
“3A 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 then on-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.”
(2)Accordingly—
(a)references (however expressed) in any enactment to the non-domestic rate determined by a local authority under section 3 of the M2Abolition of Domestic Rates Etc. (Scotland) Act 1987 shall be construed as references to the non-domestic rate prescribed for the local authority under section 3A of that Act;
(b)in section 109(2) of the M3Local Government (Scotland) Act 1973 for the words from “non-domestic district rate” onward there shall be substituted the words “information as may reasonably be required for the preparation of demand notes for the purposes of levying then on-domestic district rate”;
(c)section 110A(2) of the Local Government (Scotland) Act 1973 and section 128(2) of and paragraph 16 of Schedule 12 to the M4Local Government Finance Act 1988 shall cease to have effect.