The Non-Domestic Rates (Scotland) Regulations 1988

Made: 31st October 1988

Laid before Parliament: 3rd November 1988

Coming into force: 24th November 1988

The Secretary of State, in exercise of the powers conferred upon him by sections 3(2) and (5)(a)(ii) and 26(1) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987[^f00001] and of all other powers enabling him in that behalf, and, as required by the said section 3(2), with the consent of the Treasury, hereby makes the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Non-Domestic Rates (Scotland) Regulations 1988 and shall come into force on 24th November 1988.

Interpretation

2

In these Regulations, “the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987.

Base rate

3

For the purposes of section 3 of the Act[^f00002] (non-domestic rates of local authorities) the amount of the base rate in respect of Shetland Islands Council is prescribed as 61.1 pence.

Maximum non-domestic rates for 1989-90

4

The maximum non-domestic rate which, under section 3 of the Act, may be determined in respect of the financial year 1989-90 by each local authority set out in column 1 of the Schedule to these Regulations shall be the rate, expressed as an amount of pence per pound, set out in column 2 of that Schedule opposite to the name of that local authority, which amount has been calculated in accordance with subsections (3) and (6) of that section.

SCHEDULE — MAXIMUM NON-DOMESTIC RATE 1989-90

Signed

Ian Lang — Minister of State, Scottish Office — 27th October 1988

We consent,

David Lightbown — David Maclean — Two of the Lords Commissioners of Her Majesty’s Treasury — 31st October 1988

Explanatory note

(This note is not part of the Regulations)

These Regulations prescribe the maximum non-domestic rate which a local authority may determine for the financial year 1989-90 (regulation 4 and the Schedule).

They also prescribe a base rate for Shetlands Islands Council (regulation 3). This base rate is one of the elements in accordance with which the maximum non-domestic rate for that local authority has been calculated.

Footnotes

[^f00001]: 1987 c. 47; section 26(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.

[^f00002]: Section 3 was amended by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 16.