Paragraph 2 Gross amount due to the authority

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

Sch.1, para.2(iv) added by Non-Domestic Rating Contributions 1997 reg.3(a)(ii)
Sch.1, paras.6A,6B,6C added by Non-Domestic Rating Contributions 1997 reg.3(b)
Sch.1, para.2 substituted by Non-Domestic Rating Contributions 1999 reg.2
Sch.1, para.7 amended by Non-Domestic Rating Contributions 1999 reg.3
Sch.1, para.7A added by Non-Domestic Rating Contributions 1999 reg.4
Sch.1, para.8 amended by Non-Domestic Rating Contributions 1999 reg.5
Sch.1, para.SA added by Non-Domestic Rating Contributions 1999 reg.6
Sch.1, para.6C revoked by Non-Domestic Rating Contributions 1998 reg.2
sch 1 am by Non-Domestic Rating Contributions 2010 reg 2
Sch. 1 para. 8B(3) words substituted by Non-Domestic Rating Contributions 2023 reg. 2(2)
Sch. 1 para. 2(c) words inserted by Community Empowerment (Scotland) Act 2015 s. 140(3)

The amount which is the total of–

(a)

the amounts paid or payable to the authority in respect of non-domestic rates for the relevant year; and

(b)

the amounts paid or payable to the authority by way of a contribution in aid for the relevant year made in respect of lands and heritages which, but for any rule of law relating to Crown exemption, would be liable to non-domestic rates (including amounts paid or payable under section 20 of the 1956 Act);

without taking into account–

(i)

any apportionment carried out by the assessor under section 24A(1) of the 1966 Act^f1;

(ii)

any remission granted by the authority under section 25A of that Act^f2; or

(iii)

any reduction or remission granted by the authority under section 4(5) of the 1962 Act^f3.

Annotations

Footnotes

f1: Section 24A was inserted by the Local Government etc. (Scotland) Act 1994, section 155.
f2: Section 25A was inserted by the Local Government etc. (Scotland) Act 1994, section 156.
f3: Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5(1)(b) and by the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57.