Non-domestic rates: legislation

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

• 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

• Non-Domestic Rate (Scotland) Order 2012
• Non-Domestic Rates (Levying) (Scotland) Regulations 2012 (2012 No. 28) These Regulations make provision from 1 April 2012, for reductions in non-domestic rates as a result of the Small Business Bonus Scheme and provides for a poundage supplement on larger business properties with a rateable value in excess of £35,000.
• Non-Domestic Rates (Levying) (Scotland) (No 2) Regulations 2012 (2012 No. 29) These Regulations make provision from 1 April 2012, for Public Health Supplement.
• Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2012 (2012 No. 48)

Non-Domestic Rate Relief Schemes

Small Business Rate Relief Scheme

• Local Government etc. (Scotland) Act 1994 - section 153
• Non Domestic Rates (Levying) (Scotland) Regulations 2007

Small Business Bonus Scheme

• Local Government etc (Scotland) Act 1994 - section 153
• Non Domestic Rates (Levying) (Scotland) Regulations 2008

Small Business Bonus Scheme and Large Business Supplement

• Local Government etc (Scotland) Act 1994 - section 153
• Non Domestic Rates (Levying) (Scotland) (No 2) Regulations 2010
• Executive Note

Rural Rate Relief

• Local Government and Rating Act 1997 - schedule 2
• The Non Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2008

Empty Property

• Local Government etc (Scotland) Act 1994 - section 154
• The Non Domestic Rating (Unoccupied Property)(Scotland) Regulations 1994
• The Non Domestic Rating (Unoccupied Property) (Scotland) Amendment Order 2008 (companies or partnerships in administration or liquidation)

Charity Shops

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

Other Organisations

• Valuation and Rating (Scotland) Act 1956 - section 23

Rating (Disabled Persons)

• Rating (Disabled Persons) Act 1978

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

Farm Diversification (Former Agricultural Premises)

• Local Government in Scotland Act 2003 - section 28

Stud Farms / Riding Schools

• The Valuation (Stud Farms) (Scotland) Order 2005

Hardship Relief

• Local Government etc (Scotland) Act 1994 - section 156

Transitional Relief

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

Non Domestic Rates Full Exemption Schemes

Agricultural Lands and Heritages

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

Fish Farms

• Local Government, Planning and Land Act 1980 - section 32

Churches and Other Places of Worship

• Valuation and Rating (Scotland) Act 1956 - section 22

Sewers

• Valuation and Rating (Scotland) Act 1956 - section 8

Public Parks

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

Oil and Gas Pipelines

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

Diplomatic Missions

• Diplomatic Privileges Act 1964

ATMs (rural areas)

• Local Government in Scotland Act 2003 - section 30

Offshore Electricity Generators

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

Sporting Rights

• Local Government and Rating Act 1997 - section 2
• The Local Government and Rating Act 1997 (Commencement No. 1) Order 1997

Machinery Rings, Contract and Share Farming

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

Sub-sea Telecommunication and Electricity Cables

• The Valuation and Rating (Exempted Classes) (Scotland) Order 2008

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

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

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