Search Legislation

The Non-Domestic Rates (Levying) (Scotland) Regulations 2000

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Partially unoccupied lands and heritages

19.—(1) This regulation has effect for determining the amount payable as rates in respect of lands and heritages and a day in the relevant year where–

(a)on that day those lands and heritages are subject to an apportionment under section 24A of the 1966 Act(1); and

(b)regulation 7 or Part III or IV above has effect as regards those lands and heritages and that day.

(2) Where this regulation has effect, the amount payable shall, subject to paragraph (3) below, be calculated in accordance with the formula–

where–

  • A is the amount for the day determined under regulation 7 or Part III or IV above, as the case may be;

  • ARV is the applicable rateable value, being the rateable value treated for rating purposes as the rateable value of the lands and heritages in terms of subsection (2), or as the case may be subsection (4), of section 24A of the 1966 Act; and

  • RV is the rateable value shown in the roll for those lands and heritages.

(3) Wherendash;

(a)this regulation has effect as regards lands and heritages and a day; and

(b)the amount payable as rates in respect of those lands and heritages and that day falls to be reduced by virtue of an enactment referred to in paragraph (1)(a)(i), (iii) or (iv) of regulation 18 above,

the amount payable shall be determined in accordance with paragraph (2) of that regulation, but as if for the words “regulation 7 or Part III or IV above, as the case may be,” in that paragraph there were substituted the words “regulation 19(2) below”.

(1)

Section 24A was inserted by the 1994 Act, section 155.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources