Statutory Instrument 1998 No. 519 (S.18)

The Non-Domestic Rates (Levying) (Scotland) Regulations 1998

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© Crown Copyright 1998

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"the 1962 Act" means the Local Government (Financial Provisions etc.) (Scotland) Act 1962[2];

"the 1966 Act" means the Local Government (Scotland) Act 1966[3];

"the 1975 Act" means the Local Government (Scotland) Act 1975[4];

"the 1992 Act" means the Local Government Finance Act 1992[5];

"the 1997 Act" means the Local Government and Rating Act 1997[6];

"the 1997 Regulations" means the Non-Domestic Rates (Levying) (Scotland) Regulations 1997[7];

"new entry", in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

"old entry", in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

"part residential subjects" has the meaning assigned to it in section 99(1) of the 1992 Act;

"rateable value", in relation to lands and heritages and a particular date, means-

(a) in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and

(b) in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect;

"rates" means non-domestic rates levied under section 7B of the 1975 Act[8];

"the relevant year" means the period of 12 months beginning with 1st April 1998;

"the roll" means a valuation roll made up under section 1 of the 1975 Act[9].

Interpretation - mergers
     3. In these Regulations-

(a) "a merged entry" means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where-


(i) none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and

(ii) the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and



(b) "the relevant old entries", in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

Interpretation - splits
     4. In these Regulations-

(a) "a split entry" means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in a single old entry being shown in two or more new entries, where-


(i) none of those new entries show lands and heritages shown in an old entry, other than in the relevant old entry; and

(ii) no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and



(b) "the relevant old entry", in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.

Interpretation - reorganisations
     5. In these Regulations-

(a) "a reorganised entry" means any entry in the roll taking effect on a day in the relevant year which is not a split or merged entry, and which shows lands and heritages-


(i) which were to any extent shown in two or more old entries; or

(ii) which are part only of lands and heritages shown in a single old entry and the other part of which is shown to any extent in one or more other new entries;



(b) "reorganisation" means a situation where, with effect from a day in the relevant year, lands and heritages shown immediately before that day in two or more old entries are shown in two or more new entries, each of which is a reorganised entry; and

(c) "the relevant old entries", in relation to a reorganised entry, means the old entries affected by the reorganisation which gave rise to that entry.

applies to them as regards 31st March 1998, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 1998.

    (2) This Part shall not apply to lands and heritages which have their rateable value for 1st April 1998 prescribed in an order made under section 6 of the 1975 Act[10], unless they are lands and heritages which have their rateable value for that date prescribed by-

(a) the Mines and Quarries (Rateable Values) (Scotland) Order 1995[11];

(b) the Electricity Generators (Rateable Values) (Scotland) Order 1995[12];

(c) the Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995[13]; or

(d) the Docks and Harbours (Rateable Values) (Scotland) Order 1990[14].

    (3) This Part shall not apply to lands and heritages which on 1st April 1998 do not have their rateable value prescribed in an order made under section 6 of the 1975 Act if they consist to any extent of lands and heritages which at any time during the financial years beginning on 1st April 1995, 1st April 1996 and 1st April 1997 had their rateable value so prescribed.

    (4) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 1998, to apply to the lands and heritages shown in that entry.

Amount payable as rates
     7. Where the notional liability in respect of any lands and heritages to which this Part applies and a day in the relevant year is-

(a) more than their upper transitional limit for that day (ascertained in accordance with regulation 9 below), the amount payable as rates in respect of those lands and heritages and that day shall, subject to Part V below, be that upper transitional limit;

(b) less than their lower transitional limit for that day (ascertained in accordance with regulation 10 below), the amount so payable shall, subject to that Part, be that lower transitional limit.

Notional liability
     8. The notional liability in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula-

Upper transitional limit
     9.  - (1) The upper transitional limit in respect of any lands and heritages to which this Part applies and any day shall, subject to regulation 12 below, be calculated in accordance with the formula-

Lower transitional limit
     10.  - (1) The lower transitional limit in respect of any lands and heritages to which this Part applies and any day shall, subject to regulation 12 below, be calculated in accordance with the formula-

Base liability
     11. The base liability of any lands and heritages to which this Part applies shall be calculated in accordance with the formula-

Changes in rateable value after 31st March 1998
     12.  - (1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 1st April 1998, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula-

(a) a material change of circumstances (within the meaning of section 37(1) of the 1975 Act[15]); or

(b) the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act,

the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula-

TL and RV have the same meanings as in paragraph (1) above; and

RRV is the reduced rateable value of those lands and heritages.

    (3) Where the rateable value of lands and heritages to which this Part applies is increased with effect from 1st April 1998, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days prior to either paragraph (1) or (2) above taking effect, be calculated in accordance with the formula in paragraph (1) above, save that for those purposes "TL" shall be calculated in accordance with the formula in regulation 9(1) or the formula in regulation 10(1), as the case may be.

    (4) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from 1st April 1998 for a reason mentioned in sub-paragraph (a) or (b) of paragraph (2) above, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days prior to either paragraph (1) or (2) above taking effect, be calculated in accordance with the formula in paragraph (2) above, save that for those purposes "TL" shall be calculated in accordance with the formula in regulation 9(1) or the formula in regulation 10(1), as the case may be.

Mergers and reorganisations - amount payable as rates
     14.  - (1) Where lands and heritages to which this Part applies are shown in a merged or reorganised entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 16 and Part V below, be calculated in accordance with the formula-

Splits - amount payable as rates
     15.  - (1) Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 16 and Part V below, be calculated in accordance with the formula-

Changes in rateable value
     16.  - (1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 1st April 1998, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Part V below, be calculated in accordance with the formula-

(a) that amount falls to be reduced by virtue of one or more of the following enactments:-


(i) section 4(2) of the 1962 Act[16];

(ii) section 24(3) of the 1966 Act[17];

(iii) the Rating (Disabled Persons) Act 1978[18];

(iv) paragraph 3 of Schedule 2 to the 1997 Act;



(b) regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day; and

(c) regulation 19 below does not have effect.

    (2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7 or Part III or IV above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in a case where neither regulation 7 nor Part III or IV above has effect.

Partially unoccupied lands and heritages
     19.  - (1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where-

(a) on that day those lands and heritages are the subject of an apportionment under section 24A of the 1966 Act[19]; and

(b) regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day.

    (2) Where this regulation has effect, the amount payable shall, subject to paragraph (3) below, be calculated in accordance with the formula-

A is the amount for the day determined under regulation 7 or Part III or IV above, as the case may be;

ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and

RV is the rateable value shown in the roll for those lands and heritages.

    (3) Where-

(a) this regulation has effect as regards lands and heritages and a day; and

(b) the amount payable as rates in respect of those lands and heritages and that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii) or (iv) of regulation 18 above,

the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for the words "regulation 7 or Part III or IV above, as the case may be," in that paragraph there were substituted the words "regulation 19(2) below".

Exemptions and discretionary reductions and remissions
     20. Nothing in these Regulations-

(a) shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b) shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act[20], section 25A of the 1966 Act[21] or paragraph 4 of Schedule 2 to the 1997 Act.

[2] 1962 c.9.back

[3] 1966 c.51.back

[4] 1975 c.30.back

[5] 1992 c.14.back

[6] 1997 c.29.back

[7] S.I. 1997/452.back

[8] Section 7B was inserted by the 1992 Act, section 110(2) and was amended by the Local Government etc. (Scotland) Act 1994 (c.39), Schedule 13, paragraph 100(4).back

[9] Section 1 was amended by the Local Government and Rating Act 1997 (c.29), Schedule 4.back

[10] Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c.4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c.14), Schedule 13, paragraph 42; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157.back

[11] S.I. 1995/366.back

[12] S.I. 1995/371.back

[13] S.I. 1995/372.back

[14] S.I. 1990/817, amended by S.I. 1995/375 and 3253.back

[15] The relevant definition in section 37(1) was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), section 20 and Schedule 2, paragraph 17, by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), Schedule 6, and by the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 100(8).back

[16] Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23), section 5(a) and Schedule 4, the Local Government and Planning (Scotland) Act 1982 (c.43), section 5(1)(a) and the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 7.back

[17] Section 24 was substituted by the Local Government etc. (Scotland) Act 1994, section 154.back

[18] 1978 c.40.back

[19] Section 24A was inserted by the Local Government etc. (Scotland) Act 1994, section 155.back

[20] Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b), the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57 and the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a).back

[21] Section 25A was inserted by the Local Government etc. (Scotland) Act 1994, section 156.back