The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

Sections 24 and 24A of the Local Government (Scotland) Act 1966 (as substituted and inserted respectively by sections 154 and 155 of the Local Government etc. (Scotland) Act 1994) provide as to the rating of unoccupied property and of property partially unoccupied for a short time.Where property is completely unoccupied, no rates are payable except in the case of property falling within a class prescribed by regulations (in which case the non-domestic rate is payable at half the normal level). Where property is partially unoccupied for a short time and the relevant rating authority requests the assessor to apportion the rateable value between the occupied and unoccupied parts, rates are only payable in respect of the value apportioned to the occupied part except in the case of property falling within a class prescribed by regulations (in which case rates are also levied on half the rateable value apportioned to the unoccupied part).

These Regulations prescribe classes of property for the foregoing purposes. The classes consist broadly of property which has been unoccupied, or part of which has been unoccupied, for a continuous period of more than 3 months. Exceptions are made for property to which any of the conditions specified in the Schedule to the Regulations apply. Included are exceptions for industrial property, property unoccupied by virtue of the insolvency or death of the owner and property which has a rateable value of less than £1000.