Rent (Scotland) Act 1984

Sections 30, 49.

SCHEDULE 3Calculation of Amount of Rates

1For the purposes of sections 30 and 49 above, the amount of rates for any rental period shall be taken, subject to the following provisions of this Schedule, to be an amount which bears to the total rates payable during the relevant rating period the same proportion as the length of the rental period bears to the length of the relevant rating period.

2In this Schedule " the relevant rating period ", in relation to a rental period, means the rating period during which the rent for that rental period is payable.

3The amount of the rates for any rental period which precedes the making, by the authority levying the rates, of their first demand for, or for an instalment of, the rates for the relevant rating period shall be calculated on the basis that the rates for that rating period will be the same as for the last preceding rating period.

4(1)On the making, by the authority levying the rates, of their first such demand, and on the making by them of any subsequent such demand, the amount of the rates for any rental period shall if necessary be recalculated on the basis that the rates for the relevant rating period will be such as appears from the information given in the demand and any previous demands.

(2)Any such recalculation shall not affect the ascertainment of the rates for any rental period beginning more than six months before the date of the service of the demand giving rise to the recalculation.

5(1)If, as a result of the settlement of a question such as is mentioned in sub-paragraph (2) below, the rates payable for the relevant rating period are decreased, the amount of the rates for a rental period shall be recalculated so as to give effect to the decrease ; but any such recalculation shall not affect the ascertainment of the rates for any rental period beginning more than six months before the date of the settlement of the question.

(2)The question referred to in this paragraph is a question which is the subject of an appeal or complaint duly made in accordance with the provisions of the [1854 c. 91.] Lands Valuation (Scotland) Act 1854 and the Acts amending that Act

6In computing the rates for any rental period for the purposes of this Schedule, any discount, and any allowance made under any of the enactments relating to allowances given where rates are paid by the owner instead of by the occupier, shall be left out of account, and accordingly those rates shall be computed as if no such discount or allowance had fallen to be, or had been, allowed or made.