Regulation 3 Rating of lands and heritages partly unoccupied for a short time

Scotland

(1)

The classes of lands and heritages prescribed under section 24A(4) of the 1966 Act are—

(a)

all relevant lands and heritages, other than—

(i)

industrial lands and heritages; or

(ii)

F1except where paragraph (1B) applies, lands and heritages to which any of the conditions specified in Parts 1 or 4 of the schedule applies; and

(b)

all relevant lands and heritages—

(i)

which are industrial lands and heritages;

(ii)

part of which has been unoccupied for a continuous period of more than 6 months; and

(iii)

which are not lands and heritages to which any of the conditions specified in Parts 1 or 4 of the schedule applies.

F2(1A)

Paragraph (1B) applies only to lands and heritages which are let under a lease agreement and which subsequently—

(a)

become unoccupied within the period of 6 months beginning with the date on which the lands and heritages first became occupied under that lease, and

(b)

become unoccupied on or after 1 April 2022.

(1B)

Where the condition specified in paragraph (d) or (e) of Part 1 of the schedule would apply to such lands and heritages but for this paragraph, neither condition is to be regarded as applying if—

(a)

the rent charged for the lands and heritages is significantly below the level of the rent which could reasonably have been obtained for the lands and heritages at the time the lease was entered into, in all the circumstances,

(b)

payment of the rent is optional in terms of the relevant lease, or

(c)

any arrangements made to fulfil the condition specified in paragraph (d) or (e) of Part 1 of the schedule are identified in the lease as being for the purpose of mitigating rates liability.

(1C)

Paragraphs (1A) and (1B) do not prevent a rating authority making, and are without prejudice to the application of, any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (schemes for reduction and remission of rates) which provides for the rates leviable in respect of the lands and heritages to be reduced or remitted by virtue of the lands and heritages being unoccupied.

(2)

Where the part of the lands and heritages prescribed by virtue of paragraph (1) which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than F36 months beginning with that day, then for the purposes of paragraphs (1)(b)(ii) and (3)(a) that part shall be treated as having been unoccupied on that day and throughout that period.

(3)

90% is the percentage prescribed under section 24A(4)(b)(ii) of the 1966 Act in relation to lands and heritages—

(a)

within the class prescribed by paragraph (1)(a) which have been unoccupied for a continuous period of more than 3 months; and

(b)

within the class prescribed by paragraph (1)(b).

Annotations

Textual amendments

F1: Words in reg. 3(1)(a)(ii) inserted (1.4.2022) by The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2022 (S.S.I. 2022/51), regs. 1, 2(3)(a)
F2: Reg. 3(1A)-(1C) inserted (1.4.2022) by The Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2022 (S.S.I. 2022/51), regs. 1, 2(3)(b)
F3: Words in reg. 3(2) substituted (1.4.2020) by Non-Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2020 (S.S.I. 2020/43), regs. 1, 2(3)