{
  "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1990/regulation-2",
  "json_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1990/regulation-2.json",
  "legislation": "uksi/1990/505",
  "legislation_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1990",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations–\n“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956;\n“the 1980 Act” means the Education (Scotland) Act 1980;\n“the 1989 Act” means the Self-Governing Schools etc. (Scotland) Act 1989;\n“church property” means any premises to the extent to which section 22(1) of the 1956 Act applies to them (exemption of churches from the non-domestic rate);\n“contractor’s principle” means the method of ascertaining the net annual value of lands and heritages by reference to their cost of construction or provision or to their capital value;\n“decapitalisation rate” means the percentage rate which is applied to the cost of construction or provision or to the capital value of any lands and heritages for the purpose of ascertaining their net annual value when they are being valued in accordance with the contractor’s principle;\n“educational establishment” shall be construed in accordance with paragraph (2) of this regulation;\n“hospital” shall be construed in accordance with paragraph (3) of this regulation;\n“lands and heritages” means any lands and heritages or any part of them;\n“net annual value” has the same meaning as in section 6(8) of the 1956 Act.\n(2) “Educational establishment” means any lands and heritages which are constructed or adapted for use for the purposes of, and which are wholly or mainly used for the purposes of–\n(a) a school;\n(b) a university;\n(c) a central institution;\n(d) a college of education whose governing body is constituted under regulation 10 of the Colleges of Education (Scotland) Regulations 1987;\n(e) any institution for the provision of any form of further education which is managed by–\n(i) an education authority; or\n(ii) a company formed by virtue of section 65 of the 1989 Act; or\n(iii) a body not established for profit;\nand any expression used in this paragraph which is also used in the 1980 Act shall have the same meaning as in the 1980 Act.\n(3) “Hospital” means any lands and heritages constructed or adapted wholly or mainly either–\n(a) for the reception or treatment of persons suffering from any illness, injury or infirmity; or\n(b) as a maternity home;\nand used for such a purpose.\n(4) Any reference in these Regulations to lands and heritages used for any purpose includes a reference to those lands and heritages which are not in use but which when last in use were used for such purpose.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1980 c. 44."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1989 c. 39."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 22(1) was substituted by the Local Government and Housing Act 1989, Schedule 6, paragraph 8(1)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 6(8) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1987/309."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1992/1025",
      "affecting_title": "The Designation of Institutions of Higher Education (Scotland) Order 1992"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/505/regulation/2",
    "retrieved_at": "2026-10-29T15:25:12.329105+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."
}