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The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008

S.S.I. 2008/83 · Made 4 March 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATING AND VALUATION

Made 4th March 2008

Laid before the Scottish Parliament 5th March 2008

Coming into force 1st April 2008

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 24(2) and 24A(4) of the Local Government (Scotland) Act 1966f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1966 c. 51; section 24 was substituted, and section 24A inserted, by the Local Government etc. (Scotland) Act 1994 (c. 39), sections 154 and 155. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Contents

  1. 1Citation and commencement
  2. 2Amendment of Regulations
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008 and come into force on 1st April 2008.

2Amendment of Regulations

In Part 1 of the Schedule to the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994f1, insert–

(a)

in paragraph (e) after “company”, “or limited liability partnership”; and

(b)

after paragraph (e)–

“(f)

the owner of the lands and heritages is a company or limited liability partnership, which on or after 1st April 2008–

(i)

remains subject to an administration order made under Part II of the Insolvency Act 1986f2; or

(ii)

is in administration (within the meaning of paragraph 1 of Schedule B1 to that Act).”.

Signature

JOHN SWINNEY

A member of the Scottish Executive

St Andrew’s House Edinburgh

4th March 2008

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 to exclude lands and heritages owned by a company or limited liability partnership in administration or a limited liability partnership which is being wound up from the lands and heritages prescribed under the Local Government (Scotland) Act 1966. The effect of this exclusion is that no rates shall be payable in respect of unoccupied lands and heritages owned by such a company or limited liability partnership or, where such lands and heritages are partly occupied and the rateable value has been apportioned between the occupied and unoccupied parts, in respect of the unoccupied part.

This amendment brings the rating of unoccupied lands and heritages owned by a company or limited liability partnership in administration or a limited liability partnership being wound up into line with that of such lands and heritages owned by a company which is subject to a winding-up order or in the process of winding up voluntarily.