Regulation 29 Exemptions and discretionary reductions and remissions

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^f1 or section 25A of the 1966 Act^f2.

Annotations

Footnotes

f1: Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b) and the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57.
f2: Section 25A was inserted by the Local Government etc. (Scotland) Act 1994, section 156.