NON-DOMESTIC RATES LEGISLATION

Legal Framework

The Acts listed below form the core legislative framework relating to the valuation, calculation and administration of the business rate.

• Lands Valuation (Scotland)Act 1854
• Valuation and Rating (Scotland) Act 1956
• Local Government. (Scotland) Act 1975
• Abolition of Domestic Rates Act 1987
• Local Government Finance Act 1992
• Local Government etc. (Scotland) 1994
• Local Government and Rating Act 1997
• Local Government in Scotland Act 2003

The Lands Valuation (Scotland) Act 1854 still provides the foundation for the structure and machinery of the valuation system.

Non Domestic Rate Collection

1.Non-Domestic Rating Contributions (Scotland) Regulations 1996

Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997

Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1998

Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999

Non Domestic Rate Poundage

2.Non Domestic Rate (Scotland) Order 2009

3.Non Domestic Rates (Levying) (Scotland) Regulations 2009 (Poundage supplement for larger businesses and Small Business Bonus Scheme)

Non Domestic Rate Relief Schemes

4. Small Business Rate Relief Scheme

Local Government etc (Scotland) Act 1994 - section 153

AND Non Domestic Rates (Levying) (Scotland) Regulations 2007

5. Small Business Bonus Scheme

Local Government etc (Scotland) Act 1994 - section 153

AND Non Domestic Rates (Levying) (Scotland) Regulations 2008

6. Rural Rate Relief

Local Government and Rating Act 1997 - schedule 2

AND The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2008

7. Empty Property

Local Government etc (Scotland) Act 1994 - section 154

AND The Non Domestic Rating (Unoccupied Property)(Scotland) Regulations 1994

AND The Non Domestic Rating (Unoccupied Property) (Scotland) Amendment Order 2008 (companies or partnerships in administration or liquidation)

8. Charity Shops

Local Government (Financial Provision etc) (Scotland) Act 1962 - section 4

9. Other Organisations

Valuation and Rating (Scotland) Act 1956 - section 23

10. Rating (Disabled Persons)

Rating (Disabled Persons) Act 1978

11. Sports Clubs

A Community Amateur Sports Club that is a registered charity: Charity and Trustee Investment (Scotland) Act 2005 - section 98

A sports club that is a registered charity: Local Government (Financial Provision etc) (Scotland) Act 1962 - section 4

A sports club that does not meet the above requirements: Valuation and Rating (Scotland) Act 1956 - section 23

12. Farm Diversification (Former Agricultural Premises)

Local Government in Scotland Act 2003 - section 28

13. Stud Farms / Riding Schools

The Valuation (Stud Farms) (Scotland) Order 2005

14. Hardship Relief

Local Government etc (Scotland) Act 1994 - section 156

15. Transitional Relief

Non Domestic Rates (Levying) (Scotland) Regulations 2007

Non Domestic Rates Full Exemption Schemes

16. Agricultural Lands & Heritages

Local Government (Financial Provisions) (Scotland) Act 1963 - section 14

17. Fish Farms

Local Government, Planning and Land Act 1980 - section 32

18. Churches & Other Places of Worship

Valuation and Rating (Scotland) Act 1956 - section 22

19. Sewers

Valuation and Rating (Scotland) Act 1956 - section 8

20. Public Parks

Local Government (Financial Provisions) (Scotland) Act 1963 - section 19

21. Oil & Gas Pipelines

Valuation and Rating (Exempted Classes) (Scotland) Order 2002

22. Diplomatic Missions

Diplomatic Privileges Act 1964

23. ATMs (rural areas)

Local Government in Scotland Act 2003 - section 30

24. Offshore Electricity Generators

The Valuation and Rating (Exempted Classes) (Scotland) Order 2006

25. Sporting Rights

Local Government and Rating Act 1997 - section 2

AND The Local Government and Rating Act 1997 (Commencement No. 1) Order 1997

26. Machinery Rings, Contract & Share Farming

The Local government (Scotland) Act 2003 - Part 5 (32)

27. Sub-sea Telecommunication & Electricity Cables
The Valuation and Rating (Exempted Classes) (Scotland) Order 2008

28. Designated Assessors Regime

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Revocation Order 2005

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2005

TELECOMMUNICATION

29. Non Domestic Rating - Telecommunications Local Loop Unbundling 2008 Consultation

The Non Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2008

Local Loop Unbundling: The Non Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2008 - Consultation Responses

Consultation Document - January 2008

30. Non Domestic Rating- Telecommunications Local Loop Unbundling 2006 Consultation

The Non Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006

Local Loop Unbundling: The Non Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006 - Consultation Responses

Consultation Document - July 2006