Regulation 17 Charitable and other reductions

(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)

that amount falls to be reduced by virtue of one or more of the following enactments:–

(i)

section 4(2) of the 1962 Act^f1;

(ii)

section 24(3) of the 1966 Act^f2;

(iii)

the Rating (Disabled Persons) Act 1978^f3; and

(iv)

paragraphs 3 and 3A^f4 of Schedule 2 to the 1997 Act;

(b)

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

(c)

regulation 18 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 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 the case where neither regulation 7 nor Part III above has effect.

Annotations

Footnotes

f1: 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.
f2: Section 24 was substituted by the 1994 Act, section 154.
f3: 1978 c. 40.
f4: Paragraph 3 was amended and paragraph 3A was inserted by sections 28 and 29 respectively of the Local Government in Scotland Act 2003 asp 1.