The Non-Domestic Rates (Levying) (Scotland) Regulations 1995

Link to law: http://www.legislation.gov.uk/uksi/1995/548/made/data.htm?wrap=true
Published: 1995-03-02

Statutory Instruments
1995 No. 548 (S.39)

RATING AND VALUATION
The Non-Domestic Rates (Levying) (Scotland) Regulations 1995

Made
2nd March 1995

Laid before Parliament
8th March 1995

Coming into force
1st April 1995

The Secretary of State, in exercise of the powers conferred upon him by section 153 of the Local Government etc. (Scotland) Act 1994(1) and of all other powers enabling him in that behalf, hereby makes the following Regulations

PART IINTRODUCTORY

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rates (Levying) (Scotland) Regulations 1995 and shall come into force on 1st April 1995.

Interpretation—general

2.—(1) In these Regulations, except where the context otherwise requires—

“the 1962 Act” means the Local Government (Financial Provisions etc.) (Scotland) Act 1962(2);

“the 1966 Act” means the Local Government (Scotland) Act 1966(3);

“the 1975 Act” means the Local Government (Scotland) Act 1975(4);

“the 1992 Act” means the Local Government Finance Act 1992(5);

“new entry”, in relation to a split, merged or reorganised entry, means an entry in the roll taking effect from the day on which the merged, split or reorganised entry takes effect;

“new local government area” means a local government area referred to in section 1(2) of the Local Government etc. (Scotland) Act 1994;

“old entry”, in relation to a merged, split or reorganised entry, means an entry in the roll for the day immediately prior to the day from which the merged, split or reorganised entry takes effect;

“part residential subjects” has the meaning assigned to it in section 99(1) of the 1992 Act;

“rateable value”, in relation to lands and heritages and a particular date, means, subject to paragraph (2) and regulation 12(5) below—

(a)
in the case of part residential subjects, the rateable value entered in the roll for that date and apportioned to the non-residential use of those subjects; and

(b)
in any other case, the rateable value entered in the roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect;

“rates” means non-domestic rates levied under section 7B of the 1975 Act(6);

“the relevant year” means the period of 12 months beginning with 1st April 1995;

“the roll” means a valuation roll made up under section 1 of the 1975 Act.

(2) Where—

(a)an appeal has been made to an assessor against any rateable value shown in the roll for 31st March 1995;

(b)that appeal has been made within the appropriate period fixed by any enactment; and

(c)the assessor would, if the roll had still been in force, have altered it as respects 31st March 1995 in response to the appeal,

any reference in these Regulations to the rateable value of lands and heritages on 31st March 1995 shall in such a case be construed as a reference to the rateable value which the assessor would have entered in the roll had it still been in force or, in the case of part residential subjects, to the rateable value which he would have so entered and apportioned to the non-residential use of those subjects.

Interpretation—mergers

3.  In these Regulations—

(a)“a merged entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in two or more old entries being shown in a single new entry, where—

(i)none of the lands and heritages shown in the relevant old entries are shown in a new entry, other than in the merged entry; and

(ii)the merged entry does not show any lands and heritages shown in an old entry, other than in the relevant old entries; and

(b)“the relevant old entries”, in relation to a merged entry, means the old entries which showed the lands and heritages shown in the merged entry.

Interpretation—splits

4.  In these Regulations—

(a)“a split entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in a single old entry being shown in two or more new entries, where—

(i)none of those new entries show lands and heritages shown in an old entry, other than in the relevant old entry; and

(ii)no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and

(b)“the relevant old entry”, in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.

Interpretation—reorganisations

5.  In these Regulations—

(a)“a reorganised entry” means any entry in the roll taking effect on a day in the relevant year which is not a split or merged entry, and which shows lands and heritages—

(i)which were to any extent shown in two or more old entries; or

(ii)which are part only of lands and heritages shown in a single old entry and the other part of which is shown to any extent in one or more other new entries;

(b)“reorganisation” means a situation where, with effect from a day in the relevant year, lands and heritages shown immediately before that day in two or more old entries are shown in two or more new entries, each of which is a reorganised entry; and

(c)“the relevant old entries”, in relation to a reorganised entry, means the old entries affected by the reorganisation which gave rise to that entry.

PART IILANDS AND HERITAGES ON ROLL ON 1ST APRIL 1995

Application of Part II

6.—(1) Subject to paragraphs (2) to (4) below, this Part applies to lands and heritages—

(a)which are shown in the roll on 1st April 1995; and

(b)in respect of all or any part of which there is an entry, or are entries, in the roll on 31st March 1995.

(2) This Part shall not apply to lands and heritages shown in an entry in the roll on 1st April 1995 if—

(a)that entry shows a nil rateable value; or

(b)the only lands and heritages shown in that entry which are to any extent shown in the roll on 31st March 1995 then have a nil rateable value.

(3) This Part shall not apply to lands and heritages which are occupied on 1st April 1995 by the British Waterways Board, Mercury Communications Limited or British Telecommunications plc if—

(a)those lands and heritages are not shown in a single entry in the roll authorised by the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995(7); and

(b)they are part only of lands and heritages which on 31st March 1995—

(i)are shown in a single entry in the roll; and

(ii)do not have their rateable value prescribed in an order made under section 6 of the 1995 Act(8).

(4) This Part shall cease, as from the date of any merged, split or reorganised entry taking effect subsequent to 1st April 1995, to apply to the lands and heritages shown in that entry.

Amount payable as rates

7.  Where the notional liability in respect of any lands and heritages to which this Part applies and a day in the relevant year is—

(a)more than their upper transitional limit for that day (ascertained in accordance with regulation 9 below), the amount payable as rates in respect of those lands and heritages and that day shall, subject to Part IV below, be that upper transitional limit;

(b)less than their lower transitional limit for that day (ascertained in accordance with regulation 10 below), the amount so payable shall, subject to that Part, be that lower transitional limit.

Notional liability

8.  The notional liability in respect of any lands and heritages and any day shall be calculated in accordance with the formula—

where—

RV
is the rateable value for those lands and heritages and that day.

Upper transitional limit

9.—(1) The upper transitional limit in respect of any lands and heritages and any day shall, subject to regulation 17 below, be calculated in accordance with the formula—

where—

BL is the base liability in respect of those lands and heritages, ascertained in accordance with regulations 11 to 16 below; and

AUF is the appropriate upper figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.

(2) The appropriate upper figure in respect of lands and heritages is—

(a)1.124, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1995;

(b)1.073, where the lands and heritages are part residential subjects with a rateable value of less than £10,000 on that date; and

(c)1.099, in any other case.

Lower transitional limit

10.—(1) The lower transitional limit in respect of any lands and heritages and any day shall, subject to regulation 17 below, be calculated in accordance with the formula—

where—

BL has the same meaning as in regulation 9(1) above; and

ALF is the appropriate lower figure in respect of those lands and heritages, ascertained in accordance with paragraph (2) below.

(2) The appropriate lower figure in respect of lands and heritages is—

(a)0.971, where the lands and heritages have a rateable value of £10,000 or more on 1st April 1995; and

(b)0.92, in any other case.

Base liability

11.  The base liability in respect of any lands and heritages shall, except in the cases specified in regulations 13 to 16 below, be calculated in accordance with the formula—

AFRV × AP

where—

AFRV is the appropriate former rateable value of those lands and heritages, ascertained in accordance with regulation 12 below; and

AP is the appropriate poundage for those lands and heritages, being—

(a)
in the case of lands and heritages situated in the area of an islands council, the figure specified in column 2 of the Schedule to the Non-Domestic Rates (Scotland) Order 1994(9) in respect of the islands council in question;

(b)
in any other case, the total of the figures specified in that column in respect of the district and regional councils in the areas of which the lands and heritages are situated.

Appropriate former rateable value

12.—(1) The appropriate former rateable value of lands and heritages shall be ascertained in accordance with the following provisions of this regulation.

(2) Where lands and heritages are shown in a merged entry taking effect on 1st April 1995, the appropriate former rateable value of those lands and heritages shall be the total of the rateable values shown in the relevant old entries.

(3) Where lands and heritages are shown in a split or reorganised entry taking effect on 1st April 1995, the appropriate former rateable value of those lands and heritages shall be calculated in accordance with the formula—

where—

RV is the rateable value of those lands and heritages on 1st April 1995.

(4) In a case not covered by paragraph (2) or (3) above, the appropriate former rateable value of lands and heritages shall be their rateable value on 31st March 1995.

(5) Any reference in—

(a)paragraph (2) above to the rateable value shown in a relevant old entry; or

(b)paragraph (4) above to the rateable value of lands and heritages on 31st March 1995,

shall, in the case of lands and heritages for which a notional rateable value determined under regulation 4 of the Non-Domestic Rates (Levying) (Scotland) Regulations 1993(10) has effect as regards that date, be treated—

(i)where the lands and heritages are not part residential subjects on that date, as a reference to that notional rateable value; and

(ii)in any other case, as a reference to the notional rateable value apportioned to non-residential use under regulation 8(2) of those Regulations.

Base liability—electricity industry

13.—(1) The base liability of any lands and heritages which are on 1st April 1995 occupied by Scottish Power plc and are on that date within the class prescribed by—

(a)article 3 of the Electricity Transmission Lands (Rateable Values) (Scotland) Order 1995(11), shall be the amount specified in column 2 of Schedule 1 to these Regulations;

(b)article 3 of the Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995(12), shall be the amount specified in column 3 of that Schedule;

(c)article 3 of the Electricity Generation Lands (Rateable Values) (Scotland) Order 1995(13), shall be the amount specified in column 4 of that Schedule,

opposite the name of the local authority (as specified in column 1 of that Schedule) within the area of which those lands and heritages are situated.

(2) The base liability of any lands and heritages which are on 1st April 1995 occupied by Scottish Hydro-Electric plc and are on that date within the class prescribed by—

(a)article 3 of the Electricity Transmission Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 2 of Schedule 2 to these Regulations;

(b)article 3 of the Electricity Distribution Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 3 of that Schedule;

(c)article 3 of the Electricity Generation Lands (Rateable Values) (Scotland) Order 1995, shall be the amount specified in column 4 of that Schedule,

opposite the name of the local authority (as specified in column 1 of that Schedule) within the area of which those lands and heritages are situated.

Base liability—railways

14.  The base liability of any lands and heritages which have their rateable value for 1st April 1995 prescribed in an order made (whether or not before the making of these Regulations) under section 6 of the 1975 Act and are on that date occupied by—

(a)Railtrack plc, shall be the amount specified in column 2 of Schedule 3 to these Regulations;

(b)the British Railways Board, shall be the amount specified in column 3 of that Schedule,

opposite the name of the local authority (as specified in column 1 of that Schedule) within the area of which those lands and heritages are situated.

Base liability—electricity generators

15.  The base liability of any lands and heritages which are on 1st April 1995 within the class prescribed by article 3 of the Electricity Generators (Aluminium) (Rateable Values) (Scotland) Order 1995(14) and which are on that date occupied by—

(a)the Lochaber Power Company, shall be £379,805;

(b)Alcan Aluminium UK Ltd., shall be £110,398.

Base liability—canals and telecommunications

16.—(1) This regulation applies to—

(a)lands and heritages which are the subject of a single entry in the roll on 1st April 1995 by virtue of article 3 of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995(15); and

(b)lands and heritages which are the subject of a single entry in the roll on that date by virtue of article 2 of that Order and are then occupied by—

(i)Mercury Communications Limited; or

(ii)British Telecommunications plc.

(2) The base liability in respect of lands and heritages to which this regulation applies shall be calculated in accordance with the formula—

PA + TCBL

where—

PA is the prescribed amount (if any) for those lands and heritages, ascertained in accordance with paragraph (3) below; and

TCBL is the total conventional base liability for those lands and heritages, ascertained in accordance with paragraphs (4) and (5) below.

(3) The prescribed amount for any lands and heritages shall be the amount which is specified in Schedule 4 to these Regulations—

(a)in whichever of columns 2, 3 and 4 bears the heading applicable to the provision in paragraph (1) above within which the lands and heritages fall; and

(b)opposite the name of the new local government area (as specified in column 1) within which the lands and heritages are situated.

(4) The total conventional base liability for lands and heritages shown in a single entry in the roll on 1st April 1995 shall be calculated by adding together the appropriate amounts in respect of all entries in the roll on 31st March 1995 relating to lands and heritages which—

(a)are to any extent included in that single entry; and

(b)do not have their rateable value for 31st March 1995 prescribed in an order made under section 6 of the 1975 Act.

(5) For the purposes of paragraph (4) above, the appropriate amount in respect of an entry shall be calculated in accordance with the formula—

RV × AP

where—

RV is the rateable value shown in that entry or, where a notional rateable value determined under regulation 4 of the Non-Domestic Rates (Levying) (Scotland) Regulations 1993 has effect as regards 31st March 1995 and the lands and heritages shown in that entry, that notional rateable value; and

AP is the appropriate poundage for the lands and heritages shown in that entry, ascertained in accordance with the definition of “AP” in regulation 11 above.

Changes in rateable value after 1st April 1995

17.—(1) Where the rateable value of lands and heritages to which this Part applies is increased with effect from a day in the relevant year subsequent to 1st April 1995, the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula—

where—

TL is the upper, or as the case may be the lower, transitional limit in respect of those lands and heritages and the day immediately prior to the effective day;

IRV is the increased rateable value of those lands and heritages; and

RV is their rateable value immediately prior to the effective day.

(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 subsequent to 1st April 1995, as a result of—

(a)a material change of circumstances (within the meaning of section 37(1) of the 1975 Act(16)); or

(b)the assessor amending or adding an apportionment note under paragraph 2 of Schedule 5 to the 1992 Act,

the upper and lower transitional limits in respect of those lands and heritages shall, as regards days in that year on and after that effective day, be calculated in accordance with the formula—

where—

TL and RV have the same meanings as in paragraph (1) above; and

RRV is the reduced rateable value of those lands and heritages.

PART IIIMERGERS, SPLITS AND REORGANISATIONS AFTER 1ST APRIL 1995

Application of Part III

18.—(1) Where lands and heritages are shown in a merged, split or reorganised entry with effect from a day in the relevant year subsequent to 1st April 1995, 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—

(a)in a merged or reorganised entry, if that entry does not show (in whole or in part) any lands and heritages in respect of which—

(i)either paragraph (a) or paragraph (b) of regulation 7 above; or

(ii)this Part,

applied as regards the day immediately prior to the effective date of that entry;

(b)in a split entry, if—

(i)neither of those paragraphs; nor

(ii)this Part,

applied in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry.

Mergers and reorganisations—amount payable as rates

19.—(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 21 and Part IV below, be calculated in accordance with the formula—

where—

TAL is the total of the applicable liabilities in respect of each relevant old entry, ascertained in accordance with paragraph (2) below;

RV is the rateable value shown in the merged or reorganised entry; and

TORV is the total old rateable value, being the total of the rateable values shown in the relevant old entries.

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

(a)where paragraph (a) or (b) of regulation 7 above applies in respect of the lands and heritages shown in that entry and the day immediately prior to the effective date of the merged or reorganised entry, the amount determined under the applicable paragraph (before application of Part IV below);

(b)where this Part applies in respect of those lands and heritages and that day, the amount determined under this Part (before application of Part IV below); and

(c)in any other case, the amount calculated in accordance with the formula—

where—

RV is the rateable value shown in the old entry.

Splits—amount payable as rates

20.  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 21 and Part IV below, be calculated in accordance with the formula—

where—

AD is the amount determined under paragraph (a) or (b) of regulation 7 above, or as the case may be this Part, (before application of Part IV below) in respect of the lands and heritages shown in the relevant old entry and the day immediately prior to the effective date of the split entry;

RV is the rateable value shown in the split entry; and

ORV is the old rateable value, being the rateable value shown in the relevant old entry.

Changes in rateable value

21.—(1) Where 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 Part IV below, be calculated in accordance with the formula—

where—

AD is the amount determined under regulation 19(1) or 20 above (before application of Part IV below) in respect of those lands and heritages and the day immediately prior to the effective day;

IRV is the increased rateable value of those lands and heritages; and

RV is their rateable value immediately prior to the effective day.

(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 Part IV below, be calculated in accordance with the formula—

where—

AD and RV have the same meanings as in paragraph (1) above; and

RRV is the reduced rateable value of those lands and heritages.

(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 19(1) or 20 above” of the words “this paragraph or paragraph (2) below”.

PART IVREDUCTIONS, REMISSIONS AND EXEMPTIONS

Charitable and other reductions

22.—(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)that amount falls to be reduced by virtue of one or more of the following enactments:—

(i)section 4(2) of the 1962 Act(17);

(ii)section 24(3) of the 1966 Act(18);

(iii)the Rating (Disabled Persons) Act 1978(19);

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

(c)regulation 23 below does not have effect.

(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 a case where neither regulation 7 nor Part III above has effect.

Partially unoccupied lands and heritages

23.—(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 the subject of an apportionment under section 24A of the 1966 Act(20); and

(b)regulation 7 or Part III 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 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) Where—

(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) or (iii) of regulation 22 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 above, as the case may be,” in that paragraph there were substituted the words “regulation 23(2) below”.

Exemptions and discretionary reductions and remissions

24.  Nothing in these Regulations—

(a)shall require rates to be paid in respect of lands and heritages and a day where those lands and heritages are under any enactment entirely exempt from rates for that day; or

(b)shall prejudice the power of a rating authority to grant a reduction or remission of rates under section 4(5) of the 1962 Act(21) or section 25A of the 1966 Act(22).

George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
2nd March 1995

Regulation 13(1)

SCHEDULE 1SCOTTISH POWER PLC — BASE LIABILITIES

Column 1
Column 2
Column 3
Column 4

Local Authority
Transmission £
Distribution £
Generation £

District Councils

Berwickshire
281,807
88,178

Ettrick & Lauderdale
358,266
151,224

Roxburgh
121,062
162,489

Tweeddale

60,495

Clackmannan
169,883
133,095

Falkirk
391,184
472,115

Stirling
543,912
162,094

Annandale & Eskdale
550,797
128,935

Nithsdale
146,351
163,227

Stewartry
430,764
81,139
322,287

Wigtown
293,305
96,292
17,101

Dunfermline
372,181
400,778
10,150,508

Kirkcaldy
249,234
587,189
223,375

North East Fife
94,204
259,472

East Lothian
331,136
281,172
4,541,574

Edinburgh City
394,433
1,379,119

Midlothian
122,079
228,370

West Lothian
329,297
490,699

Argyll & Bute
145,949

1,513,249

Bearsden & Milngavie
67,303
76,384

Clydebank
28,628
179,956

Clydesdale
223,463
175,153
63,469

Cumbernauld & Kilsyth
108,291
272,707

Cumnock & Doon Valley
130,925
137,907
187

Cunninghame
440,014
447,460

Dumbarton
374,559
228,357

East Kilbride
180,613
353,357

Eastwood
83,910
110,320

Glasgow City
405,506
2,660,607
221,472

Hamilton
137,257
315,567

Inverclyde
215,443
262,781

Kilmarnock & Loudoun
270,316
275,677

Kyle & Carrick
220,496
354,624
3,380

Monklands
89,049
296,322

Motherwell
233,021
419,767

Renfrew
643,058
706,271

Strathkelvin
99,357
198,511

Perth & Kinross
24,215

Regulation 13(2)

SCHEDULE 2SCOTTISH HYDRO-ELECTRIC PLC — BASE LIABILITIES

Column 1
Column 2
Column 3
Column 4

Local Authority
Transmission £
Distribution £
Generation £

District Councils

Clackmannan

2,291

Stirling

132,698
91,329

Aberdeen City
45,979
898,651

Banff & Buchan
116,438
389,887
4,131,994

Gordon
262,548
267,872

Kincardine & Deeside
128,197
188,662

Moray
239,985
354,628

Badenoch & Strathspey
157,175
54,073
51,776

Caithness
70,758
152,130

Inverness
272,498
223,103
1,735,549

Lochaber
73,124
110,819
155,875

Nairn
32,077
40,588

Ross & Cromarty
152,571
242,924
438,267

Skye & Lochalsh
62,880
70,760
46,080

Sutherland
237,362
97,121
124,713

Argyll & Bute
238,817
381,005
436,622

Cunninghame

42,083
372

Dumbarton
71,524
11,387
478,751

Angus
149,779
421,664

Dundee City
135,616
806,619

Perth & Kinross
471,766
588,144
1,122,782

Islands Councils

Orkney

114,079
117,083

Shetland

121,282
211,080

Western Isles

192,452
235,409

Regulation 14

SCHEDULE 3RAILWAYS — BASE LIABILITIES

Column 1
Column 2
Column 3

Local Authority
Railtrack plc £
British Railways Board £

District Councils

Berwickshire
7,174

Clackmannan
5,568

Falkirk
127,984

Stirling
152,955
3,280

Annandale & Eskdale
47,292
164

Nithsdale
30,223

Wigtown
7,415

Dunfermline
112,636

Kirkcaldy
131,741
11,458

North East Fife
83,355
1,265

Aberdeen City
116,227
29,931

Gordon
34,517

Kincardine & Deeside
36,061

Moray
40,629

Badenoch & Strathspey
7,385

Caithness
13,318

Inverness
79,140
6,075

Lochaber
49,478

Nairn
4,809

Ross & Cromarty
11,799

Skye & Lochalsh
1,590

Sutherland
8,109

East Lothian
150,843

Edinburgh City
806,076
93,931

Midlothian
68,908
5,714

West Lothian
173,295

Argyll & Bute
9,545

Bearsden & Milngavie
15,372

Clydebank
28,798

Clydesdale
23,511
1,956

Cumbernauld & Kilsyth
7,127

Cumnock & Doon Valley
27,799

Cunninghame
227,087
1,505

Dumbarton
163,757

East Kilbride
8,613

Eastwood
11,984

Glasgow City
1,890,093
104,969

Hamilton
31,773

Inverclyde
73,017

Kilmarnock & Loudoun
68,736
734

Kyle & Carrick
316,986
39,271

Monklands
46,186
13,766

Motherwell
194,120
3,728

Renfrew
211,767

Strathkelvin
32,040
4,078

Angus
50,035

Dundee City
68,671

Perth & Kinross
428,386
7,064

Regulation 16(3)

SCHEDULE 4CANALS AND TELECOMMUNICATIONS — PRESCRIBED AMOUNTS

Column 1
Column 2
Column 3
Column 4

New Local Government Area
Regulation 16(1)(a) £
Regulation 16(1)(b)(i) £
Regulation 16(1)(b)(ii) £

City of Aberdeen

4,559
589,252

Aberdeenshire

44,742
348,289

Angus

10,319
208,414

Argyll & Bute
961

214,433

East Ayrshire

10,408
210,608

North Ayrshire

5,342
248,493

South Ayrshire

245,829

The Borders

35,794
205,625

Clackmannan

5,088
72,922

Dumbarton & Clydebank
197

189,346

Dumfries & Galloway

23,324
277,222

East Dunbartonshire
341

166,877

City of Dundee

4,712
338,632

City of Edinburgh
304
131,689
1,320,476

Falkirk
615
4,961
248,380

Fife

40,533
629,897

City of Glasgow
329
82,366
1,717,915

Highland
2,193

455,458

Inverclyde

158,021

North Lanarkshire
265
26,180
544,858

South Lanarkshire
29
17,539
604,518

East Lothian

5,289
151,267

Midlothian

127,997

West Lothian
502
10,429
269,623

Moray

143,568

Orkney Islands

41,342

Perthshire & Kinross

24,962
282,877

East Renfrewshire

5,592
118,575

Renfrewshire

4,626
373,355

Shetland Islands

47,720

Stirling

10,472
186,580

Western Isles

57,214

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 1995-96 (“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 1995. 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. For every day of the relevant year, the notional rates liability for a property (basically, the full amount ordinarily payable as rates) must be compared against that property’s upper and lower transitional limits. If the notional liability is more than the upper limit or less than the lower limit, the amount payable will be equal to the upper or lower limit, as the case may be (regulation 7). Upper and lower transitional limits are calculated by multiplying a property’s notional rates liability for 1994/95 (its “base liability”) by set figures (regulations 9 and 10). Regulations 11 and 12 make provision for the calculation of base liability in most cases. Regulations 13 to 16, and Schedules 1 to 4, provide special rules for the calculation of base liability in respect of certain property occupied in connection with the electricity and telecommunications industries and in respect of certain canals and railway properties. Regulation 17 specifies how transitional limits are to be recalculated in cases where the rateable value of property changes during the relevant year.
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 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. That amount is calculated by apportioning or aggregating, 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 19 and 20). Regulation 21 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 deals with reductions, remissions and exemptions. 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 24). Regulations 22 and 23 provide for reductions under other enactments to apply in cases where the amount payable is determined under Part II or III in the same way as they apply in cases where these Regulations do not have effect.


(1)
1994 c. 39.

(2)
1962 c. 9.

(3)
1966 c. 51.

(4)
1975 c. 30.

(5)
1992 c. 14.

(6)
Section 7B is inserted (with effect from 31st March 1995) by virtue of the 1992 Act, section 110(2) and S.I. 1994/3152 and is amended (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 100(4) and S.I. 1994/3150.

(7)
S.I. 1995/239.

(8)
Section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18; section 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994, sections 160 and 157.

(9)
S.I. 1994/64.

(10)
S.I. 1993/234.

(11)
S.I. 1995/370.

(12)
S.I. 1995/373.

(13)
S.I. 1995/369.

(14)
S.I. 1995/372.

(15)
S.I. 1995/239.

(16)
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 (prospectively) by the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 100(8).

(17)
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.

(18)
Section 24 is substituted (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994, section 154 and S.I. 1994/3150.

(19)
1978 c. 40.

(20)
Section 24A is inserted (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994, section 155 and S.I. 1994/3150.

(21)
Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982, section 5(1)(b) and is amended (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 57 and S.I. 1994/3150.

(22)
Section 25A is inserted (with effect from 1st April 1995) by virtue of the Local Government etc. (Scotland) Act 1994, section 156 and S.I. 1994/3150.
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