Regulation 12 Charitable and other reductions

Scotland

(1)

This regulation has effect for determining the amount payable as rates in respect of relevant 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 M1;

(ii)

section 24(3) of the 1966 Act M2;

(iii)

section 4 or 5 of the 1978 Act M3;

(iv)

paragraph 3 of schedule 2 of the 1997 Act M4;

(v)

regulation 3 of the F12022 Regulations;

F2(vi)

regulation 4(1), 6(1) or 11(1) of the Non-Domestic Rates (Relief for New and Improved Properties)(Scotland) Regulations 2022,

F3(vii)

regulation 4 of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022

(b)

regulation 7 has effect as regards those lands and heritages and that day; and

(c)

regulation 14 does not have effect as regards those lands and heritages and that day.

(2)

The amount payable is to be determined by applying the enactments referred to in paragraph (1)(a) to the amount determined under regulation 7 in the same manner as those enactments are applied to the full amount payable as rates in a case where the only relief applicable is relief under those enactments.

F4(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Word in reg. 12(1)(a)(v) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(6)(a)
F2: Reg. 12(1)(a)(vi) substituted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(6)(b)
F3: Reg. 12(1)(a)(vii) inserted (1.4.2022) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/48), regs. 1, 10(6)(c)
F4: Reg. 12(3) omitted (1.4.2018) by virtue of The Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 (S.S.I. 2018/76), regs. 1, 2(7)(b)

Marginal citations

M1: Section 4(2) was amended by sections 5(a)(i) and 13 and schedule 4 of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23) and section 98(2)(a) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).
M2: Section 24(3) was amended by section 1(2)(a), (b) and (c) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).
M3: Section 4 was amended by section 86(1) and paragraph 49(c) of schedule 10 of the Social Security Act 1986 (c.50) and paragraph 48 of schedule 2 of the Social Security (Consequential Provisions) Act 1992 (c.6). Section 5 was amended by section 5(1)(a), (b) and (c) of the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31).
M4: Paragraph 3 was amended by section 29 of the Local Government in Scotland Act 2003 (asp 1) and paragraph 25 of schedule 8 and paragraph 148 of schedule 12 of the Postal Services Act 2011 (c.5). Paragraph 3A was inserted by section 28(3) of the Local Government in Scotland Act 2003 (asp 1).