Explanatory note

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 1999-2000 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1996. Paragraph 6C of Schedule 1 to those 1996 Regulations is deleted. That paragraph allowed local authorities to deduct from their 1998-99 contributions amounts reflecting rating relief granted on a retrospective basis following changes made by the Local Government and Rating Act 1997.