Statutory Instrument 1994 No. 3200 (S.180)

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

---

© Crown Copyright 1994

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994, ISBN 0110435214. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1994 No. 3200 (S.180)

RATING AND VALUATION

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

The Secretary of State, in exercise of the powers conferred on him by sections 24(2) and 24A(4) of the Local Government (Scotland) Act 1966^[1] and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation
    1.—(1)  These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 and shall come into force on 1st April 1995.

    (2)  In these Regulations—
"the 1966 Act" means the Local Government (Scotland) Act 1966;
"industrial lands and heritages" means lands and heritages (other than retail lands and heritages) comprising one or more buildings which is, or all of which are,—
 (a) constructed or adapted for use in the course of a trade or business; and
 (b) constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto:—
 (i) the manufacture, repair or adaptation of goods or materials;
 (ii) the subjection of goods or materials to any process;
 (iii) storage (including the storage or handling of goods in the course of their distribution);
 (iv) the working or processing of minerals;
 (v) the generation of electricity;


"relevant lands and heritages" means any lands and heritages comprising one or more buildings or a part of a building;
"retail lands and heritages" means any lands and heritages where any building or part of a building comprised in them is constructed or adapted for the purpose of the retail provision of—
 (a) goods; or
 (b) services (other than storage for distribution services) on or from the lands and heritages.

Rating of unoccupied lands and heritages
    2.—(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.

Rating of lands and heritages partly unoccupied for a short time
    3.—(1)  The class of lands and heritages prescribed under section 24A(4) 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 3 of the Schedule to these Regulations applies) part of which has been unoccupied for a continuous period of more than 3 months.

    (2)  Where the part of lands and heritages which has been unoccupied becomes occupied on any day and becomes 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 that part shall be treated as having been unoccupied on that day and throughout that period.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office
St Andrew's House, Edinburgh

12th December 1994

[1] 1966 c. 51; section 24 is substituted, and section 24A inserted, (with effect from 1st April 1995) by virtue of sections 154 and 155 of the Local Government etc. (Scotland) Act 1994 (c. 39) and S.I. 1994/3150. back

Explanatory Note