{
  "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994",
  "json_url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994.json",
  "id": "uksi/1994/3200",
  "title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994",
  "short_title": "Non-Domestic Rating (Unoccupied Property) 1994",
  "long_title": "Sections 24 and 24A of the Local Government (Scotland) Act 1966 (as substituted and inserted respectively by sections 154 and 155 of the Local Government etc. (Scotland) Act 1994) provide as to the rating of unoccupied property and of property partially unoccupied for a short time.Where property is completely unoccupied, no rates are payable except in the case of property falling within a class prescribed by regulations (in which case the non-domestic rate is payable at half the normal level). Where property is partially unoccupied for a short time and the relevant rating authority requests the assessor to apportion the rateable value between the occupied and unoccupied parts, rates are only payable in respect of the value apportioned to the occupied part except in the case of property falling within a class prescribed by regulations (in which case rates are also levied on half the rateable value apportioned to the unoccupied part).",
  "citation": "S.I. 1994/3200",
  "type": "uksi",
  "year": "1994",
  "number": "3200",
  "version": "current",
  "date": "1994-12-12",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 34,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Rating of unoccupied lands and heritages",
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Rating of lands and heritages partly unoccupied for a short time",
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "CONDITIONS FOR THE PURPOSES OF REGULATIONS 2 AND 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
      "kind": "part",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/schedule/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/schedule/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/schedule/part-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-unoccupied-property-scotland-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "Sch. Pt.I, para (b)",
      "affecting": "ssi/2000/55",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2000",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "am",
      "affected_provisions": "schedule",
      "affecting": "ssi/2008/83",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2008",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 4",
      "affecting": "ssi/2013/37",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013",
      "affecting_provisions": "reg. 6"
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    {
      "type": "inserted",
      "affected_provisions": "Sch. Pt. 1A",
      "affecting": "ssi/2013/37",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2013/37",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2",
      "affecting": "ssi/2013/37",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013",
      "affecting_provisions": "reg. 4"
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    {
      "type": "inserted",
      "affected_provisions": "reg. 3(3)",
      "affecting": "ssi/2013/37",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 3(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 3(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(3)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 4(d)"
    },
    {
      "type": "sum substituted",
      "affected_provisions": "reg. 4(1)(c)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 4(c)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(1)(b)(ii)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 4(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(1)(b)(i)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 4(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "ssi/2014/31",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2014",
      "affecting_provisions": "reg. 3(c)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. Pt. 1A(f)",
      "affecting": "ssi/2016/124",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 6(b)(ii)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 3(1)",
      "affecting": "ssi/2016/124",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 4(a)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 3(1)",
      "affecting": "ssi/2016/124",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 4(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(1)",
      "affecting": "ssi/2016/124",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 4(a)(iii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(2)",
      "affecting": "ssi/2016/124",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 4(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 3(3)",
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      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 4(c)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "reg. 4(3)",
      "affecting": "ssi/2016/124",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "word inserted",
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      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 6(a)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. Pt. 1(a)(iii) and word",
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      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2016",
      "affecting_provisions": "reg. 6(a)(ii)"
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    {
      "type": "word substituted",
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    {
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    {
      "type": "word substituted",
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      "affecting": "ssi/2017/43",
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      "type": "word substituted",
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      "type": "word substituted",
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    {
      "type": "revoked",
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      "affecting": "ssi/2018/77",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018",
      "affecting_provisions": "reg. 5(1)"
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      "affecting": "uksi/1995/518",
      "affecting_title": "The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 1995",
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    {
      "type": "applied (with modifications)",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2009/317",
      "affecting_title": "The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009",
      "affecting_provisions": "art. 3 Sch."
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    {
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      "affected_provisions": "Regulations",
      "affecting": "uksi/2011/245",
      "affecting_title": "The Investment Bank Special Administration Regulations 2011",
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    {
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      "affected_provisions": "Regulations",
      "affecting": "uksi/2021/716",
      "affecting_title": "The Payment and Electronic Money Institution Insolvency Regulations 2021",
      "affecting_provisions": "Sch. 3 para. 2 3"
    },
    {
      "type": "amendment to earlier affecting provision S.I. 2021/716, reg. 5",
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      "affecting_title": "The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023",
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  "made_under": [
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      "title": "Local Government (Scotland) Act 1966",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1994/3200",
    "retrieved_at": "2026-10-29T13:20:26.851120+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."
}