# The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997, Note: Explanatory note


(This note is not part of the Regulations)
Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish local 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 1998-1999 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1996.
The amendments made by regulations 2 and 3 are in consequence of provisions contained in the Local Government and Rating Act 1997. They amend the rules on non-domestic rating contribution calculations to deal with provisions in that Act concerning discretionary rating relief for certain premises in rural settlements and the backdating of discretionary rating relief for charitable organisations and similar bodies. The amendments made by regulation 4 are of a minor technical nature.

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Source: https://www.legislation.gov.uk/uksi/1997/2867/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-scotland-amendment-regulations-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.