Regulation 4 Rateable value

Any reference in these Regulations to the rateable value of a dwellinghouse shall, subject to the following paragraphs, be construed as a reference to the rateable value which appeared in relation to the lands and heritages which comprised or included the dwellinghouse in the valuation roll in force immediately before 1st April 1989.

Where, by virtue of section 45 of the Water (Scotland) Act 1980^f1 (which made provision as to the apportionment of the net annual value of premises occupied partly as a dwellinghouse)–

then the net annual value shown on that valuation roll as apportioned to the part occupied as a dwellinghouse shall be regarded as being the net annual value of the dwellinghouse for the purposes of these Regulations.

Where–

then the part of the rateable value shown in that apportionment note as apportioned to the residential use of those lands and heritages shall be regarded as being the rateable value of the dwellinghouse for the purposes of these Regulations.

In the case of any lands and heritages in respect of which a rebate was granted under the Rating (Disabled Persons) Act 1978^f2 for the financial year 1988-89, “rateable value” means the notional rateable value by reference to which the rates payable for that year were calculated taking into account the rebate granted under the Act, other than that granted under section 4(7) of that Act (rating authority’s discretion to increase the rebate in certain circumstances).