HC Deb 20 June 1984 vol 62 cc445-6

243A.—(1) If it appears to the rating authority that part of any lands and heritages included in the valuation roll is unoccupied but will remain so for a short time only, the authority may request the assessor to apportion the rateable value between the occupied and unoccupied parts and on being thus requested the assessor shall apportion the rateable value accordingly.

(2) As from whichever is the later of the following—

  1. (a) the date upon which lands and heritages the rateable value of which has been apportioned under section (1) above became partly occupied;
  2. (b) the commencement of the financial year in which the request under that subsection relating to those lands and heritages was made, until whichever of the events specified in subsection (3) of this section first occurs, the value apportioned to the occupied part of the lands and heritages shall be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll.

(3) The events mentioned in subsection (2) above are—

  1. (a) the reoccupation of any of the unoccupied part;
  2. (b) the end of the financial year in which the request was made;
  3. (c) a further apportionment of the value of the lands and heritages taking effect under subsection (1) above.

(4) Notwithstanding paragraph (b) of subsection (3) above, if it appears to the rating authority that the part of the lands and heritages which was unoccupied at the date of an apportionment of the rateable value thereof under subsection (1) above has continued after the end of the financial year referred to in that paragraph to be unoccupied but will remain so for a short time only, the authority may direct that the apportionment shall continue to have effect for the next financial year; and subsections (2) and (3)(a) and (c) above shall have effect in relation to that year accordingly.

(5) In this section "financial year" has the meaning assigned to it by section 96(5) of the Local Government (Scotland) Act 1973.

(6) This section shall have effect as if it had come into force on 1st April 1984."."

The Parliamentary Under-Secretary of State for Scotland (Mr. Michael Ancram)

I beg to move, That this House doth agree with the Lords in the said amendment.

Mr. Deputy Speaker (Mr. Ernest Armstrong)

With this it will be convenient to discuss Lords Amendments Nos. 2 and 11.

Mr. Ancram

These amendments are intended to help business ratepayers, and amendment No. 1 gives rating authorities absolute discretion to remit rates payable on the unoccupied part of the property, so that rates would be payable only on the part continuing in use.

Amendment No. 2 provides for non-domestic property to qualify for remission of rates where it is used only for keeping plant, machinery or equipment which was used, or which is intended for use, only on the property. Relief would not be available on premises to which plant was brought for storage, nor in respect of unused plant or premises remaining in occupation.

Amendment No. 11 provides for the measure in amendment No. 2 to come into force on 1 April 1985. I commend the amendments to the House.

Question put and agreed to. [Special Entry.]

Lords amendment No. 2 agreed to. [Special Entry.]

Forward to