http://www.legislation.gov.uk/id/ukpga/1994/39

http://www.legislation.gov.uk/ukpga/1994/39/section/153/2002-01-22

Local Government etc. (Scotland) Act 1994

An Act to make provision with respect to local government and the functions of local authorities; to make amendments in relation to local government finance, local authority accounts and the records of local authorities; to establish a Strathclyde Passenger Transport Authority for the purposes of the Transport Act 1968; to provide for the establishment of new water and sewerage authorities; to provide for the establishment of a council to represent the interests of customers and potential customers of those new authorities; to provide for the vesting in those new authorities of the property, rights and liabilities of the Central Scotland Water Development Board and of such property, rights and liabilities of regional and islands councils as those councils have as water authorities, as providers of sewerage and in relation to dealing with the contents of sewers; to provide for the dissolution of that Board; to cancel certain obligations to contribute towards expenses which have been incurred by local authorities in making provision for sewerage or disposal of sewage in rural localities; to create an office of Principal Reporter and transfer to him the functions of reporters to children’s hearings; to establish a body to facilitate the performance by the Principal Reporter of his functions; to amend the Social Work (Scotland) Act 1968 in relation to children’s hearings; to amend the procedure for making byelaws under section 121 of the Civic Government (Scotland) Act 1982; to transfer to local authorities responsibility for fixing and reviewing polling districts and polling places in Parliamentary elections; to amend section 21 of the Self-Governing Schools etc. (Scotland) Act 1989; to amend the law relating to roads and the placing of traffic signs on roads; to make amendments in relation to valuation and rating; to abolish the Scottish Valuation Advisory Council; to empower the Strathclyde Passenger Transport Authority to guarantee certain obligations; to empower local authorities to make grants to ethnic minorities; to confer on local authorities the function of promoting economic development; to provide for the establishment of area tourist boards; to make amendments in relation to lieutenancies; all as respects Scotland; and for connected purposes.

1994-11-03

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Statute Law Database

2023-06-05

2002-01-22

Part IV Miscellaneous

Valuation and rating

153 Power of Secretary of State to prescribe amount of non-domestic rate.

1

For any financial year, the Secretary of State may by regulations prescribe that the amount payable as non-domestic rate in respect of any lands and heritages shall be such amount as may be determined in accordance with prescribed rules.

2

Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit and such factors may, without prejudice to that generality, include the circumstances of persons by whom rates are payable.

3

Regulations under this section may make different provision in relation to different areas and different classes of lands and heritages and, without prejudice to that generality, may make different provision in relation to lands and heritages whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure.

4

Where regulations under this section apply in relation to any lands and heritages or class of lands and heritages, the non-domestic rate for the financial year to which the regulations relate shall be levied in respect of such lands and heritages, or class of lands and heritages, in accordance with the regulations.

5

The power to make regulations under this section shall be exercisable by statutory instrument.

6

Any instrument containing regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.