(1)Enactments relating to non-domestic rating apply to the Crown as they apply to other persons.
(2)Accordingly, liability to a non-domestic rate in respect of lands and heritages is not affected by the fact that—
(a)the lands and heritages are occupied by the Crown or by a person acting on behalf of the Crown or are used for Crown purposes, or
(b)the Crown or a person acting on behalf of the Crown is entitled to possession of the lands and heritages.
(3)Section 3(1) of the M1Local Government (Scotland) Act 1975 is to have effect as if the reference to making an alteration in the valuation roll under the enactments there mentioned included a reference to the coming into force of this section.
(4)If (apart from this subsection) relevant lands and heritages would be treated as justifying two or more separate entries in the valuation roll, the lands and heritages are to be treated—
(a)as justifying only one such entry, and
(b)as occupied by the person mentioned in subsection (5)(b) appearing to the rating authority to occupy the largest part of the lands and heritages to which the single entry relates.
(5)“Relevant lands and heritages” are lands and heritages which—
(a)if they were occupied by a single occupier, would attract a single entry in the valuation roll, and
(b)are occupied by more than one of any of the following—
(i)a Minister of the Crown,
(ii)a Government department, or
(iii)an officer or body exercising functions on behalf of the Crown.
(6)Subsection (4) does not apply to lands and heritages provided or maintained by a local authority or joint board (within the meaning of the M2Local Government (Scotland) Act 1973).
(7)The Secretary of State may by order amend subsection (6) so as to alter the persons for the time being referred to there.
(8)Subsection (4) does not affect the power conferred by section 6A of the M3Valuation and Rating (Scotland) Act 1956.
(9)In this section—