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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations prescribe certain matters relating to the standard community charge and the collective community charge under sections 10 and 11 respectively of the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

In relation to the standard community charge, they prescribe classes of premises in respect of which that charge is not payable (regulation 3).

In relation to the collective community charge they prescribe-(a) a class of premises in respect of which the charge is payable (regulation 4); and

(b)

factors to which a registration officer is to have regard in determining the collective community charge multiplier for any premises in respect of which the charge is payable (regulation 5).