# The Non-Domestic Rates (Levying) (Scotland) Regulations 1993, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision as to the rateable value in accordance with which the non-domestic rate will be levied for the financial years 1993-94 and 1994-95.
Regulation 3 provides that the non-domestic rate should be levied in the normal way according to the rateable value appearing in the valuation roll, except in the case where a notional rateable value is determined for any lands and heritages to which regulation 4 applies, in which case it is to be levied according to that notional rateable value.
Regulation 4 makes provision for determining a notional rateable value of any lands and heritages to which that regulation applies in certain cases. Where the rateable value of those lands and heritages on 1st April 1990 is equal to or greater than “the upper limit”, then the notional rateable value for those lands and heritages is the upper limit.
The broad effect of “the upper limit” mentioned in regulation 4 is to continue to phase in, for the purpose of determining the non-domestic rate bill, significant increases in rateable value resulting from the revaluation of non-domestic property which took effect on 1st April 1990. The Non-Domestic Rates (Levying) (Scotland) Regulations 1992 had the effect of limiting increases in non-domestic rate bills in 1992-93 resulting purely from the revaluation to a maximum of 20% or 15% in real terms above the 1991-92 levels, depending upon whether the rateable value of the lands and heritages on 1st April 1990 was £10,000 or more, or was less than £10,000. These Regulations make provision to limit increases in non-domestic rate bills in 1993-94 and 1994-95 resulting from the revaluation to 20% or 15% in real terms above the levels for the preceding financial year. They also provide a lower maximum increase in 1993-94 and 1994-95 of 10% for part-residential subjects with rateable values on 1st April 1990 of less than £10,000.
Regulation 5 provides that regulation 4 applies to any lands and heritages for which there is an entry in the valuation roll on both 31st March 1990 and 1st April 1990 and which are in the same occupation on both dates. Regulation 4 does not, however, apply to lands and heritages for which a rateable value is prescribed by or determined under an order made or to be made under section 6 of the Local Government (Scotland) Act 1975, except in certain specified cases. Provision is also made as to when regulation 4 ceases to apply to lands and heritages.
The remaining provisions of the Regulations make special provision for cases—
(a) where there is a notional rateable value determined for any lands and heritages and the actual rateable value of them is either increased or decreased with effect from a date later than 1st April 1990 (regulations 6 and 7); and
(b) where the lands and heritages constitute part residential subjects either on 31st March 1990 or on 1st April 1990 or on both dates (regulations 8, 9 and 10).

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Source: https://www.legislation.gov.uk/uksi/1993/234/note (the official version)
Page: https://openlegislation.uk/non-domestic-rates-levying-scotland-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.