BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

Statutory Instruments of the Scottish Parliament
You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Non-Domestic Rates (Levying) (Scotland) Regulations 2003 No. 160
URL: http://www.bailii.org/scot/legis/num_reg/2003/20030160.html

[New search] [Help]

SCOTTISH STATUTORY INSTRUMENTS

2003 No. 160

RATING AND VALUATION

The Non-Domestic Rates (Levying) (Scotland) Regulations 2003

  Made 10th March 2003 
  Laid before the Scottish Parliament 11th March 2003 
  Coming into force 1st April 2003 


ARRANGEMENT OF REGULATIONS


PART I

INTRODUCTORY
1. Citation and commencement.
2. Interpretation - general.
3. Interpretation - mergers.
4. Interpretation - splits.
5. Interpretation - reorganisations.

PART II

LANDS AND HERITAGES ON ROLL ON 1ST APRIL 2003
6. Application of Part II.
7. Amount payable as rates.
8. Notional liability.
9. Changes in rateable value after 1st April 2003.
10. Reduction in rateable value on 1st April 2003.

PART III

MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 2003
11. Application of Part III.
12. Mergers and reorganisations - amount payable as rates.
13. Splits - amount payable as rates.
14. Changes in rateable value.

PART IV

LANDS AND HERITAGES WITH RATEABLE VALUE OF £10,000 OR LESS
15. Amount payable as rates.

PART V

LANDS AND HERITAGES WITH RATEABLE VALUE OF MORE THAN £25,000
16. Amount payable as rates.

PART VI

REDUCTIONS, REMISSIONS AND EXEMPTIONS
17. Charitable and other reductions.
18. Partially unoccupied lands and heritages.
19. Exemptions and discretionary reductions and remissions.

PART VII

REVOCATION
20. Revocation.

The Scottish Ministers, in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 1994[1] and of all other powers enabling them in that behalf, hereby make the following Regulations:



PART I

INTRODUCTORY

Citation and commencement
     1. These Regulations may be cited as the Non-Domestic Rates (Levying) (Scotland) Regulations 2003 and shall come into force on 1st April 2003.

Interpretation - general
     2. In these Regulations-

and includes a rateable value so entered with retrospective effect;

Interpretation - mergers
     3. In these Regulations-

Interpretation - splits
     4. In these Regulations-

Interpretation - reorganisations
     5. In these Regulations-



PART II

LANDS AND HERITAGES ON ROLL ON 1ST APRIL 2003

Application of Part II
     6.  - (1) Subject to paragraph (2) below, this Part applies to lands and heritages which are shown in the roll on 1st April 2003 if either-

applied to them as regards 31st March 2003, and they are not shown in a merged, split or reorganised entry taking effect on 1st April 2003.

    (2) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 2003, to apply to the lands and heritages shown in that entry.

Amount payable as rates
     7. The amount payable as rates in respect of any lands and heritages to which this Part applies and any day in the relevant year shall, subject to regulations 9, 10 and Parts IV and VI below, be calculated in accordance with the formula-

ARP =NL+(0.261/0.522 × BTA)
where-

Notional liability
     8. The notional liability in respect of any lands and heritages to which this Part applies and any day shall be calculated in accordance with the formula-

RV × APF
366
where-

Changes in rateable value after 1st April 2003
     9.  - (1) Where, subsequent to 1st April 2003, the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year (the "effective day") the ARP shall not be payable but shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula-

ARP+(IRV - RV) × PF
366
where-

    (2) Where, subsequent to 1st April 2003, the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year, as a result of-

the ARP shall not be payable but shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula-

ARP × RRV
RV
where-

Reduction in rateable value on 1st April 2003
     10. Where the rateable value of lands and heritages to which this Part applies is reduced on 1st April 2003, as a result of-

the ARP shall not be payable but shall be calculated in accordance with the formula-

ARP =NL + (0.261/0.522 × BTA × [RV/PRV])
where-



PART III

MERGERS, SPLITS AND REORGANISATIONS AFTER 31ST MARCH 2003

Application of Part III
     11.  - (1) Where, subsequent to 31st March 2003, lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year (the "effective day"), this Part shall, subject to paragraph (2) below, apply to those lands and heritages as from that effective day.

    (2) This Part shall not apply to lands and heritages shown-

Mergers and reorganisations-amount payable as rates
     12.  - (1) Where lands and heritages to which this Part applies are shown in a merged or reorganised entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 14 and Parts IV and VI below, be calculated in accordance with the formula-

TAL ×
RV
TORV
where-

    (2) For the purpose of paragraph (1) above, the applicable liability in respect of an old entry is-

Splits - amount payable as rates
     13. Where lands and heritages to which this Part applies are shown in a split entry, the amount payable as rates in respect of those lands and heritages and a day in the relevant year shall, subject to regulation 14 and Parts IV and VI below, be calculated in accordance with the formula-

AD ×
RV
ORV
where-

Changes in rateable value
     14.  - (1) Where, subsequent to 1st April 2003, the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Parts IV and VI below, be calculated in accordance with the formula-

AD +(IRV - RV) × PF
366
where-

    (2) Where the rateable value of lands and heritages to which this Part applies is reduced with effect from a day in the relevant year, the amount payable as rates in respect of those lands and heritages and any day in the relevant year on or after that effective day shall, subject to Parts IV and VI below, be calculated in accordance with the formula-

AD ×RRV
RV
where-

    (3) Where the rateable value of lands and heritages is changed for a second or subsequent time whilst this Part applies to them, paragraphs (1) and (2) above shall have effect with the substitution, in the definition of "AD" in paragraph (1), for the words "regulation 12(1) or 13 above" of the words "this paragraph or paragraph (2) below".



PART IV

LANDS AND HERITAGES WITH RATEABLE VALUE OF £10,000 OR LESS

Amount payable as rates
     15.  - (1) This regulation applies to lands and heritages on a day in the relevant year where they have a rateable value of £10,000 or less and they are not lands and heritages which have their rateable value prescribed in an order made under section 6 of the 1975 Act.

    (2) Subject to paragraphs (3) and (4) below, where the cumulative rateable value of lands and heritages to which this Part applies falls within one of the ranges specified in column 1 (cumulative rateable value range) of the table below, the amount of rates payable shall be reduced by the percentage of rate relief specified in the corresponding entry in column 2 (percentage of rate relief).

Cumulative rateable value range Percentage of rate relief
Less than £3,000 50%
£3,000 or above but under £4,000 40%
£4,000 or above but under £5,000 30%
£5,000 or above but under £6,000 20%
£6,000 or above but under £7,000 10%

    (3) Where the amount of rates payable in respect of any lands and heritages to which this Part applies falls to be reduced by virtue of any of the enactments listed at regulations 17(1)(a) and 18 (1)(a) below or determined in accordance with section 6(1) and 7B(2) of the 1956 Act then the amount of rate relief shall be restricted to 5% in respect of the rates payable as so reduced or, as the case may be, determined.

    (4) Where the amount of rates payable in respect of any lands and heritages to which this Part applies falls to be reduced or remitted by virtue of a rating authority exercising any of the powers listed at regulation 19(b) below, and paragraph (3) above does not apply, then the percentage of rate relief as calculated under paragraph (2) above shall be applied to the rates payable as so reduced or, as the case may be, remitted.

    (5) Where the cumulative rateable value is £7,000 or above but includes lands and heritages which are valued at £10,000 or under then the amount of rate relief for any such lands and heritages that are valued at £10,000 or under shall be 5%.

    (6) Where this regulation has effect, the amount of rates payable shall be determined by applying the rate relief calculated in accordance with this regulation to the amount determined under Part II or Part III above, as the case may be.

    (7) For the purposes of this regulation the "cumulative rateable value" is the total rateable value of all lands and heritages occupied by an individual ratepayer in Scotland.



PART V

LANDS AND HERITAGES WITH RATEABLE VALUE OF MORE THAN £25,000

Amount payable as rates
     16.  - (1) This regulation applies to lands and heritages on any day in the relevant year when-

    (2) The amount payable as rates in respect of lands and heritages and a day on which this regulation applies to them shall be calculated in accordance with the formula-

ARP =RV (PR + S)
366
where-



PART VI

REDUCTIONS, REMISSIONS AND EXEMPTIONS

Charitable and other reductions
     17.  - (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-

    (2) Where this regulation has effect, the amount payable shall be determined by applying the enactments referred to in paragraph (1)(a) above to the amount determined under regulation 7 or Part III above, as the case may be, in the same manner as those enactments are applied to the full amount payable as rates in respect of lands and heritages and a day in the case where neither regulation 7 nor Part III above has effect.

Partially unoccupied lands and heritages
     18.  - (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-

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

A ×ARV
RV
where-

    (3) Where-

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 above, as the case may be," in that paragraph there were substituted the words "regulation 18(2) below".

Exemptions and discretionary reductions and remissions
     19. Nothing in these Regulations-



PART VII

REVOCATION

Revocation
     20.  - (1) Subject to paragraph (2) below, the 2002 Regulations are hereby revoked.

    (2) Nothing in paragraph (1) above shall affect the continuing operation of the 2002 Regulations as regards any day prior to 1st April 2003.


ANDREW P KERR
A member of the Scottish Executive

St Andrew's House, Edinburgh
10th March 2003


EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations make provision as to the amount payable in certain circumstances as non-domestic rates in respect of property in Scotland. They apply only to financial year 2003-2004 ("the relevant year").

Part I makes provision as to citation, commencement and interpretation.

Part II deals with amounts payable in respect of property which is shown in the valuation roll as at 1st April 2003. The Part only applies where certain provisions of the Non-Domestic Rates (Levying) (Scotland) Regulations 2002 ("the 2002 Regulations") apply to the property as regards 31st March 2003. The Part ceases to apply to property if and when it becomes the subject of a merged, split or reorganised entry in the valuation roll taking effect during the relevant year (regulation 6). The amount payable as rates is calculated in accordance with regulation 7. For every day of the relevant year, the notional rates liability for a property (essentially, the full amount ordinarily payable as rates) (regulation 8) must be compared against the amount payable as rates for that property. Regulation 9 specifies how the amount of rates payable are to be recalculated in cases where the rateable value of property changes during the relevant year. Regulation 10 specifies how the amount of rates payable are to be recalculated in cases where the rateable value of the property is reduced on 1st April 2003.

Part III makes provision for the situation where property is shown in a merged, split or reorganised entry in the valuation roll which takes effect during the relevant year. If the amount of rates payable in respect of any component of the property shown in the new entry was being determined under the 2002 Regulations or under these Regulations immediately prior to that entry taking effect, then Part III applies to determine the amount payable in respect of that property for the rest of the year (regulation 11). That amount is calculated by multiplying or apportioning, as the case may be, the amount or amounts payable immediately prior to the effective date of the new entry in respect of the property affected by the new entry (regulations 12 and 13). Regulation 14 provides for amounts payable to be recalculated if there is a change in the rateable value of property whilst Part III applies to it.

Part IV provides for a new general reduction in rates for properties with a rateable value of £10,000 or less. Regulation 15 provides for a reduction on a sliding scale of between 10 per cent and 50 per cent on the rates payable where the cumulative rateable value of the property occupied by the ratepayer is less than £7,000. Where the amount of rates payable in respect of property to which this Part applies falls to be reduced by virtue of any of the enactments listed at regulations 17(1)(a) and 18(1)(a) or is determined in accordance with sections 6(1) and 7B(2) of the Valuation and Rating (Scotland) Act 1956 then the reduction on the rates payable is restricted to 5 per cent. Where the cumulative value of the property occupied by the ratepayer is £7,000 or above but includes lands and heritages which are valued at £10,000 or under then the reduction on the rates payable on the said lands and heritages is restricted to 5 per cent. Where Regulation 15 has effect, the reduction in the rates payable shall be applied to the amount payable as determined under Part II or III.

Part V provides for a new general increase in rates for properties with a rateable value of more than £25,000.

Part VI deals with reductions, remissions and exemptions. Regulations 17 and 18 provide for reductions under other enactments to apply in cases where the amount payable is determined under Part II, III in the same way as they apply in cases where these Regulations do not have effect. Nothing in the Regulations requires the payment of rates on property which is entirely exempt from rates under any other enactment, or prejudices the power of a rating authority to grant discretionary reductions or remissions (regulation 19).

Part VII revokes the 2002 Regulations.

Notes:

 [1] 1994 c.39. 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).back

[2] 4 and 5 Eliz 2, c.60.back

[3] 1962 c.9.back

[4] 1966 c.51.back

[5] 1975 c.30.back

[6] 1992 c.14.back

[7] 1997 c.29.back

[8] S.S.I. 2002/91.back

[9] Section 7B was inserted by the Local Government Finance Act 1992 (c.14), section 110(2) and was amended by the Local Government etc. (Scotland) Act 1994 (c.39) ("the 1994 Act"), Schedule 13, paragraph 100(4).back

[10] Section 1 was repealed in part by the Local Government and Rating Act 1997 (c.29), Schedule 4.back

[11] The relevant definition in section 37(1) was amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c.31), section 20 and Schedule 2, paragraph 17, by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47), Schedule 6, and by the 1994 Act, Schedule 13, paragraph 100(8).back

[12] Section 4(2) was amended by the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23), section 5(a) and Schedule 4, the Local Government and Planning (Scotland) Act 1982 (c.43), section 5(1)(a) and the Local Government Finance Act 1988 (c.41), Schedule 12, paragraph 7.back

[13] Section 24 was substituted by the 1994 Act, section 154.back

[14] 1978 c.40.back

[15] Paragraph 3 was amended and paragraph 3A was inserted by sections 28 and 29 respectively of the Local Government in Scotland Act 2003 asp 1.back

[16] Section 24A was inserted by the 1994 Act, section 155.back

[17] Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b), the 1994 Act, Schedule 13, paragraph 57 and the Local Government and Rating Act 1997, Schedule 3, paragraph 2(a).back

[18] Section 25A was inserted by the 1994 Act, section 156.back

[19] Paragraph 4 was amended by section 28 of the Local Government in Scotland Act 2003 asp 1.back


ISBN 0 11062261 8


 
© Crown copyright 2003
Prepared 25 March 2003

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/scot/legis/num_reg/2003/20030160.html