http://www.legislation.gov.uk/uksi/1994/3200/regulation/2/made
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Ancient monuments
Unoccupied property (housing)
King's Printer of Acts of Parliament
2015-03-03
RATING AND VALUATION
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).
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 2
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 3
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 3(3)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 4(c)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4(3)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 5
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch.
Pt. 1(a)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 6(a)(i)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch. Pt. 1(a)(iii) and word
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 6(a)(ii)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch.
Pt. 1A(a)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 6(b)(i)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch.
Pt. 1A(f)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016
reg. 6(b)(ii)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4(1)(b)(i)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014
reg. 4(a)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4(1)(b)(ii)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014
reg. 4(b)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4(1)(c)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014
reg. 4(c)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4(3)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014
reg. 4(d)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 2
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013
reg. 4
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 3(3)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013
reg. 5
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013
reg. 6
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch.
Pt. 1A
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013
reg. 7
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
reg. 4(3)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017
reg. 2(2)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch.
Pt. 1A(a)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017
reg. 2(3)(a)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch.
Pt. 1A(f)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2017
reg. 2(3)(b)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
schedule
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008
reg 2
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch. Pt.I para.(b)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 1995
reg.2
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Regulations
The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009
art. 3
Sch.
art. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Regulations
The Payment and Electronic Money Institution Insolvency Regulations 2021
Sch. 3
para. 2
3
reg. 5
reg. 2
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Regulations
The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023
reg. 4
reg. 1(2)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Sch. Pt.I para (b)
The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2000
reg 2
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Regulations
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018
reg. 5(1)
reg. 5(2)
reg. 1(1)
Non-Domestic Rating (Unoccupied Property) (S) Regs
The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994
Regulations
The Investment Bank Special Administration Regulations 2011
Sch. 6
Pt. 1
reg. 27(a)
reg. 1
Non-Domestic Rating (Unoccupied Property) (S) Regs
Rating of unoccupied lands and heritages2
1
The class of lands and heritages prescribed under section 24(2) of the 1966 Act is all relevant lands and heritages (other than lands and heritages to which any of the conditions specified in Parts 1 and 2 of the Schedule to these Regulations applies) which have been unoccupied for a continuous period of more than 3 months.
2
Where lands and heritages which have been unoccupied become occupied on any day and become unoccupied again on the expiration of a period of less than 6 weeks beginning with that day, then for the purposes of paragraph (1) above the lands and heritages shall be treated as having been unoccupied on that day and throughout that period.