Paragraph 2 Assumptions as to gross amount

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.2, para.2(1)(2)(3) substituted by Non-Domestic Rating Contributions 1995 reg.5(a)
Sch.2, para.2(7) substituted by Non-Domestic Rating Contributions 1995 reg.5(b)
Sch.2, para.3 substituted by Non-Domestic Rating Contributions 1995 reg.5(c)
Sch.2, para 1(2) amended by Non-Domestic Rating Contributions 1994 reg.6(a)
Sch.2, para 2(1)-(3) replaced (by sub-para (1)) by Non-Domestic Rating Contributions 1994 reg.6(b)
Sch.2, para 2(7) substituted by Non-Domestic Rating Contributions 1994 reg.6(c)
Sch.2, para 3 amended by Non-Domestic Rating Contributions 1994 reg.6(d)
Sch.2, para 4 amended by Non-Domestic Rating Contributions 1994 reg.6(e)
Sch.2, para 5(2) amended by Non-Domestic Rating Contributions 1994 reg.6(f)

(1)

It shall be assumed that the lands and heritages to be shown on theauthority’s valuation roll for each relevant day will be the lands andheritages shown on that roll on 31st December in the immediatelypreceding year.

(2)

Subject to sub-paragraph (3) below, it shall be assumed that therateable value of the lands and heritages described in sub-paragraph (1)above will on each relevant day be the rateable value shown for thoselands and heritages on the authority’s valuation roll on 31st Decemberin the immediately preceding year.

(3)

The assumption specified in sub-paragraph (2) above shall not applyin respect of such lands as, on 31st December in the immediatelypreceding year in question, have their rateable values for that yearprescribed in or under an order made under section 6 of the 1975 Act^f1.

(4)

Subject to sub-paragraph (5) below, it shall be assumed that theoccupier of lands and heritages on each relevant day will be theoccupier on 31st December in the immediately preceding year.

(5)

In respect of each day in the year commencing on 1st April 1993, itshall be assumed that—

(a)

the occupier of any lands and heritages which—

(i)

are occupied by a local authority on 31st December 1992 for, or in connection with, the purposes of a college of further education specified in Schedule 1 to the Transfer of Colleges of Further Education (Scotland) Order 1992^f2; and

(ii)

if owned by a local authority immediately before 1st April 1993, will fall to be transferred to the board of management of such a college of further education in terms of section 16 of the Further and Higher Education (Scotland) Act 1992^f3;

will be that board of management; and

(b)

any rate leviable in respect of those lands and heritages will, in terms of subsection (2) of section 4 of the 1962 Act^f4, not exceed one-fifth of the rate which would be leviable apart from the provisions of that subsection.

(6)

Where on 31st December in the immediately preceding year lands andheritages are unoccupied, it shall be assumed that they will remainunoccupied on each relevant day.

(7)

It shall be assumed that the authority will not, in respect of anyrelevant day, exercise the discretion available to them under section24(1) of the 1966 Act^f5 to levy rates on lands and heritagesin their area which are unoccupied.

(8)

It shall be assumed that the total amount described in paragraph 2of Schedule 1 to these Regulations is the amount calculated under thatparagraph in accordance with the assumptions prescribed insub-paragraphs (1) to (7) above, multiplied by 0.985.

Annotations

Footnotes

f1: Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) was subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992, Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18.
f2: S.I. 1992/1597.
f3: 1992 c. 37.
f4: Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23), section 5(a), by the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5(1)(a) and by the Local Government Finance Act 1988, Schedule 12, paragraph 7.
f5: Section 24(1) was amended by the Local Government (Scotland) Act 1975, Schedule 6, Part II, paragraph 33(a).