Explanatory note

Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish levying authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contribution are made during the financial year, final calculations and payments being made after the year ends. These Regulations amend, as regards financial year 1995-96 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1992.

Changes are made to reflect the fact that provisional amounts will from 1995-96 onwards be calculated by the authorities making the payments rather than the Secretary of State (regulation 3), to reflect amendments to relevant statutory provisions made by the Local Government etc. (Scotland) Act 1994 (regulations 5 and 6(d)) and to take account of financial year 1995-96 being a year of revaluation as far as non-domestic rates are concerned (regulations 6(b) and 7). Other changes of a minor or technical nature are made to the calculation rules by way of these Regulations.