Modifications etc. (not altering text)
C1Pt. XI (ss. 209-257) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 25(2), Sch. 5 Pt. II para. 22(a)
C2Pt. XI (ss. 209–257) modified by S.I. 1975/930, regs. 2, 3, Sch. and Water (Scotland) Act 1980 (c. 45, SIF 130), s. 48(1)
C3Pt. XI (ss.209-257) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107(1), Sch. 11 Pt. II para. 23(a) (with s. 118(1)(2)(4)).
(1)Save as otherwise provided . . . F1[F2 . . . F1 in Part II of the M1Local Government (Scotland) Act 1966] . . . F3 any rate levied by the rating authority shall not be payable in respect of lands and heritages if the lands and heritages are . . . F4, unoccupied and unfurnished throughout the whole of the [F5financial year, or, in the case of lands and heritages which are first entered in the valuation roll during the course of the financial year, throughout the whole of the period between the date when such entry becomes effective and the end of the financial year]
[F6(2)Where lands and heritages are unoccupied and unfurnished for a continuous period of not less than three months, the rating authority shall grant a remission of the rates in respect of such lands and heritages to an extent corresponding, in each financial year, to the proportion which so much of the period as occurs in that financial year bears to the whole financial year.]
[F7(2A)The Secretary of State may by regulations provide in relation to lands and heritages which are unoccupied and unfurnished for any period in a financial year less than 3 months that rates shall not be payable for that period in respect of such descriptions of those lands and heritages and in such circumstances as may be prescribed; and he may make different provision for lands and heritages of different descriptions and for different circumstances.
(2B)Regulations under subsection (2A) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.]
Textual Amendments
F1Words repealed by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 11, Sch. 29
F2Words inserted by Local Government (Scotland) Act 1966 (c. 51), Sch. 5 para. 3
F3Word repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III
F4Word repealed by Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12), ss. 18, 27, Sch. 3 Pt. I
F5Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 13
F6S. 243(2) substituted (with saving) by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), ss. 6, 13, 43(3)
F7S. 243(2A)(2B) inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21(1), Sch. 2 para. 7
Modifications etc. (not altering text)
C4S. 243 excluded by Local Government (Scotland) Act 1966 (c. 51), s. 24(1)
Marginal Citations
(1)If it appears to the rating authority that part of any lands and heritages included in the valuation roll is unoccupied but will remain so for a short time only, the authority may request the assessor to apportion the rateable value between the occupied and unoccupied parts and on being thus requested the assessor shall apportion the rateable value accordingly.
(2)As from whichever is the later of the following—
(a)the date upon which lands and heritages the rateable value of which has been apportioned under section (1) above became partly occupied;
(b)the commencement of the financial year in which the request under that subsection relating to those lands and heritages was made,
until whichever of the events specified in subsection (3) of this section first occurs, the value apportioned to the occupied part of the lands and heritages shall be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll.
(3)The events mentioned in subsection (2) above are—
(a)the reoccupation of any of the unoccupied part;
(b)the end of the financial year in which the request was made;
(c)a further apportionment of the value of the lands and heritages taking effect under subsection (1) above.
(4)Notwithstanding paragraph (b) of subsection (3) above, if it appears to the rating authority that the part of the lands and heritages which was unoccupied at the date of an apportionment of the rateable value thereof under subsection (1) above has continued after the end of the financial year referred to in that paragraph to be unoccupied but will remain so for a short time only, the authority may direct that the apportionment shall continue to have effect for the next financial year; and subsections (2) and (3)(a) and (c) above shall have effect in relation to that year accordingly.
(5)In this section, “financial year” has the meaning assigned to it by section 96(5) of the M2Local Government (Scotland) Act 1973.
(6)This section shall have effect as if it had come into force on 1st April 1984.]
Textual Amendments
F8S. 243(A) inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 6
Marginal Citations
(1)For the purposes of—
(a)section 243 of this Act, lands and heritages to which this section applies shall be treated as unoccupied and unfurnished;
(b)section 243A of this Act and [F10sections 24 and 25] of the M3Local Government (Scotland) Act 1966 (rating of unoccupied property), lands and heritages to which this section applies shall be treated as unoccupied,
if, apart from this section, they would fall to be treated as occupied (or, as the case may be, occupied or furnished) by reason only of there being kept on the lands and heritages plant, machinery or equipment—
(i)which was last used on the lands and heritages when they were last in use; or
(ii)which is intended for use on the lands and heritages.
(2)This section applies to lands and heritages which are not a dwelling-house, a private garage or private storage premises; and in this subsection—
(a)“private garage” means a building having a floor area not exceeding 25 square metres which is used wholly or mainly for the accommodation of a motor vehicle; and
(b)“private storage premises” means lands and heritages which are used wholly in connection with a dwelling-house or dwelling-houses and wholly or mainly for the storage of articles of domestic use (including bicycles and similar vehicles) belonging to persons residing there.
(3)For the purposes of subsection (2) of this section lands and heritages that are not in use shall nevertheless be treated as a dwelling-house, a private garage or private storage premises if it appears that, when next in use, they will be lands and heritages of that description.]
Textual Amendments
F10Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 6, Sch. 1 Pt. III para. 16
Marginal Citations
M31966 c. 51 (103:2).
Every rating authority may, on the application of any person liable in payment of any rate levied by the authority, relieve in whole or in part that person from payment of the rate on the ground of poverty or inability to pay.
Modifications etc. (not altering text)
C5S. 244 saved by Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9), s. 4(5); applied (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 8(4)
Textual Amendments
F11Pts. I–VIII (ss.1–173), ss. 174–178, 179(2)(4)–(6), 180–186, 188–192, 194, 196–215, 217–220, 224–227, 230,239, 245, 246, 255–257, Pts. XIII–XVI (ss. 297–316), s. 317, 319, 320, Pts. XVIII–XIX (ss.321–335), 336–376, 209–215, 217–220, 224–227, 230, 239, 245, 246, 255–257 repealed by Local Government (Scotland) Act 1973 (c. 65), s. 237(1), Sch. 29