The Non-Domestic Rates (Levying) (Scotland) Regulations 2017

Made: 17th January 2017

Laid before the Scottish Parliament: 19th January 2017

Coming into force: 1st April 2017

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Citation and commencement

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount payable as rates – lands and heritages with rateable value more than £51,000

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions and discretionary reductions and remissions

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revocation and saving

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

DEREK MACKAY — A member of the Scottish Government — 17th January 2017

Explanatory note

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Footnotes

[^f00001]: 1994 c.39; section 153 was amended by section 67 of the Climate Change (Scotland) Act 2009 (asp 12). 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 (10 and 11 Eliz. 2 c.9).

[^f00003]: 1966 c.51.

[^f00004]: 1975 c.30.

[^f00005]: 1997 c.29.

[^f00006]: 1854 17 and 18 Vict. c.91. Section 42 was amended by the Statute Law Revision Act 1892 (c.19) and section 152(2) of the Local Government etc. (Scotland) Act 1994.

[^f00007]: 1992 c.14.

[^f00008]: Section 7B was inserted by section 110(2) of the Local Government Finance Act 1992 (c.14) and amended by paragraph 100(4) of schedule 13 of the Local Government etc. (Scotland) Act 1994.

[^f00009]: Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).

[^f00010]: Section 4(2) was amended by sections 5(a)(i) and 13 and schedule 4 of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23) and section 98(2)(a) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

[^f00011]: Section 4(5) was amended by paragraph 57 of schedule 13 of the Local Government etc. (Scotland) Act 1994, paragraph 2(a) of schedule 3 of the Local Government and Rating Act 1997 (c.29) and section 98(3) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

[^f00012]: Section 24(3) was amended by section 1(2)(a), (b) and (c) of the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11).

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

[^f00014]: 1978 c.40. Section 4 was amended by section 86(1) and paragraph 49(c) of schedule 10 of the Social Security Act 1986 (c.50) and paragraph 48 of schedule 2 of the Social Security (Consequential Provisions) Act 1992 (c.6). Section 5 was amended by section 5(1)(a), (b) and (c) of the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31).

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

[^f00016]: 1956 c.60. Section 6(1) was repealed in part by section 34 and schedule 6 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994 (c.39) and paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c.29).

[^f00017]: Section 3A was inserted by section 140(1) of the Community Empowerment (Scotland) Act 2015 (asp 6).

[^f00018]: Paragraph 4 was amended by section 28(4)(a), (b) and (d) of the Local Government in Scotland Act 2003 (asp 1).

[^f00019]: S.S.I. 2016/114.

Editorial notes