Office of Public Sector Information

Regulation 16

SCHEDULE 3 THE KEEPING OF THE BID REVENUE ACCOUNT

PART 1 Credits to the Account

1.  For each year a local authority which is required to keep a BID Revenue Account (“the account”) shall carry to the credit of the account amounts equal to the items listed in this Part of this Schedule.

Item 1: BID revenues

BID levy sums paid for the year.

Item 2: Income from BID services and facilities

Sums received by the authority for the year in respect of services or facilities provided by it (excluding contributions made by it to the business improvement district under section 35 of the 2006 Act) under the BID arrangements.

Item 3: reduced provision for bad or doubtful debts

The following, namely–

(a) any sums debited to the account for a previous year under sub paragraph (a) of item 3 of Part 2 of this Schedule which have been recovered by the authority during the year; and

(b) any amount by which, in the opinion of the authority, any provision debited to the account for a previous year under sub paragraph (b) of that item should be reduced.

Item 4: credit balance from previous year

Any credit balance shown in the account for the previous year.

PART 2 Debits to the Account

2.  For each year a local authority which is required to keep a BID Revenue Account (“the account”) shall carry to the debit of the account amounts equal to the items listed in this Part of this Schedule.

Item 1: BID cost of collection

The cost to the authority for the year in respect of collecting the BID levy.

Item 2: BID expenditure

The expenditure of the authority for the year in respect of the BID arrangements (including sums paid to a third party to undertake the works or services under the BID arrangements).

Item 3: provision for bad or doubtful debts

The following, namely–

(a) any sums credited to the account for the year or any previous year under item 1 or 2 of Part 1 of this Schedule which, in the opinion of the authority, are bad debts which should be written off; and

(b) any provision for doubtful debts which, in their opinion, should be made in respect of sums so credited.

Item 4: debit balance from previous year

Any debit balance shown in the account for the previous year.

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision in relation to business improvement districts. Business improvement districts are provided for in Part 9 of the Planning etc. (Scotland) Act 2006 (“the Act”) as areas within which projects specified in the BID arrangements are to be carried out for the benefit of that district or those who live, work or carry on any activity in the district. Those projects are to be financed (in whole or in part) by a BID levy imposed on persons, or a class of persons, depending on the BID proposals. Such persons may be either non domestic ratepayers in the district, or such ratepayers and other eligible owners or tenants. A business improvement district may only be established where those entitled to vote approve the BID proposals, which on approval become BID arrangements.

Regulation 2 provides for the local authority to supply information from its non-domestic rates records to persons developing BID proposals. Authorities may charge for supply of this information.

Regulation 3 specifies the persons who may draw up BID proposals and regulation 4 provides for the proposers notice of intention to hold a ballot. Regulations 5 and 6 specify the procedures to be followed in connection with drawing up of BID proposals. Schedule 1 specifies the matters to be included in BID proposals.

Regulation 7 provides that the returning officer for local elections in the local authority area is to be the ballot holder for any ballot in respect of business improvement districts required under the Act or these Regulations. Regulation 8 and Schedule 2 make provision for the arrangements for holding a ballot and the conduct of a ballot. Regulation 9 provides for joint voting where there is more than one eligible ratepayer, or other person eligible to vote, in respect of a property entered on the valuation roll.

Regulation 10 specifies how votes are allocated to be cast, to those persons entitled to vote in the first part of a ballot for the approval of BID proposals.

Regulation 11 confers a power on the Scottish Ministers to declare a ballot void in cases of material irregularity, and procedures connected with that.

Regulation 12 enables a local authority, or a billing body appointed by an authority, to recover the costs of a BID ballot or a renewal ballot from the BID proposer or BID body in the prescribed circumstances.

Regulation 13 provides for the local authority or the billing body to supply information from its non-domestic rates records for the purpose of canvassing in relation to a ballot. They may charge for supply of this information. Provision is also made for inspection of the information to any person and for the restriction of the use of the information.

Regulation 14 prescribes the matters a local authority must have regard to in deciding to veto BID proposals, and the period within which this is to be done. Regulation 15 makes provision in relation to appeals against the exercise of the veto.

Regulations 16 and Schedule 3 make further provision in relation to the BID Revenue Account.

Provision is also made for the alteration of BID arrangements with or without an alteration ballot (regulations 17 and 18), and the circumstances in which BID arrangements may be terminated (regulation 19).

Regulation 20 provides for the supply of information by the local authority and the billing body to the ballot holder for the purposes of carrying out that person’s functions under the Regulations.

Regulation 21 provides for electronic communication of requests, applications and notices.