Explanatory note

These Regulations prescribe certain matters relating to the standard community charge under section 10 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987, as amended by paragraph 19 of Schedule 12 to the Local Government Finance Act 1988 and by section 142 of the Local Government and Housing Act 1989.

Regulation 3 of and Schedule 1 to these Regulations prescribe classes of premises in respect of which the standard community charge is not payable. They re-enact the provisions of regulation 3 of the Standard and Collective Community Charges (Scotland) Regulations 1988 (S.I. 1988/631), as amended by S.I. 1988/1540 and 1989/1004, which are revoked (regulation 7).

Regulation 4 of and Schedule 2 to these Regulations prescribe classes of premises in respect of which the maximum standard community charge multiplier which a local authority may determine is 0.

These Regulations also empower a regional or islands council to determine additional classes of premises in relation to their area or to different parts of their area by reference to prescribed factors and to determine different standard community charge multipliers in relation to those classes (regulations 5 and 6(1)). They also enable a district council to determine a different standard community charge multiplier in relation to any such class of premises which has been determined by the regional council in relation to the district (regulation 6(2)).

These Regulations apply for the purposes of and in relation to the financial year 1990-91 and any subsequent financial year (regulation 1(2)).