The Non-Domestic Rates (Levying) (Scotland) Regulations 2014

Made: 4th February 2014

Laid before the Scottish Parliament: 6th February 2014

Coming into force: 1st April 2014

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Citation and commencement

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Interpretation

2

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Amount payable as rates – lands and heritages with rateable value of £18,000 or less

3

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Amount payable as rates – lands and heritages with rateable value of more than £35,000

4

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Exemptions and discretionary reductions and remissions

5

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Revocation of the 2012 Regulations and the 2013 Regulations

6

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Signed

JOHN SWINNEY — A member of the Scottish Government — 4th February 2014

Explanatory note

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Footnotes

[^f00001]: 1994 c.39; section 153 was amended by the Climate Change (Scotland) Act 2009 (asp 12), section 67. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

[^f00002]: 1962 c.9.

[^f00003]: 1966 c.51.

[^f00004]: 1975 c.30.

[^f00005]: 1997 c.29.

[^f00006]: 1854 c.91; section 42 was amended by Statute Law Revision Act 1892 (c.19) and the Local Government etc. (Scotland) Act 1994 (c.39), section 152.

[^f00007]: 1992 c.14.

[^f00008]: Section 7B was inserted by the Local Government Finance Act 1992, section 110(2) and was amended by the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 100(4).

[^f00009]: Section 1 was repealed in part by the Local Government and Rating Act 1997, Schedule 4.

[^f00010]: Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23), section 5(a) and Schedule 4; the Local Government and Planning (Scotland) Act 1982 (c.43), section 5(1)(a); the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 7; and the Charities and Trustee Investment (Scotland) Act 2005 (asp 10), section 98(2).

[^f00011]: Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b); the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57; the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a); and the Charities and Trustee Investment (Scotland) Act 2005, section 98.

[^f00012]: Section 24 was substituted by the Local Government etc. (Scotland) Act 1994, section 154 and was amended by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11), section 1(2).

[^f00013]: Section 24A was inserted by the Local Government etc. (Scotland) Act 1994, section 155 and was amended by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012, section 1(3).

[^f00014]: 1978 c.40.

[^f00015]: Paragraph 3 was amended by the Local Government in Scotland Act 2003 (asp 1), section 29, the Postal Services Act 2000 (c.26), Schedule 8, paragraph 25 and the Postal Services Act 2011 (c.5), Schedule 12, paragraph 148.

[^f00016]: 1956 c.60; section 6(1) was amended by the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), Schedule 6 and the Local Government and Housing Act 1989, Schedule 6, paragraph 3; and section 7B was inserted by the Local Government and Housing Act 1989, Schedule 6, paragraph 4.

[^f00017]: Section 25A was inserted by the Local Government etc. (Scotland) Act 1994, section 156.

[^f00018]: Paragraph 4 was amended by the Local Government in Scotland Act 2003, section 28.

[^f00019]: S.S.I. 2012/353, amended by S.S.I. 2013/34.

[^f00020]: S.S.I. 2013/34.

Editorial notes