{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-amendment-regulations-1999/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-amendment-regulations-1999/note.json",
  "legislation": "ssi/1999/153",
  "legislation_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-amendment-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder 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 Scottish Ministers. 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 2000-2001 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1996.\nSub-paragraph 2(b) of Schedule 1 to the 1996 Regulations is deleted. That sub-paragraph required local authorities to include amounts paid as contribution in aid in respect of land subject to Crown exemption from non-domestic rates in calculating the gross amount due to the authority, and is no longer necessary due to the removal of Crown exemption by section 6 of the Local Government and Rating Act 1997.\nParagraphs 7 (which relates to adjustments for bad debts) and 8 (which relates to adjustments for appeals) of Schedule 1 to the 1996 Regulations are amended, and new paragraphs 7A and 8A are added. The effect of these amendments is to require local authorities to calculate a separate sum for adjustments attributable to bad debts and appeals respectively, for the period prior to devolution and for the period since devolution.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/1999/153/note",
    "retrieved_at": "2026-10-28T22:52:31.623472+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}