The Act Part 2 – Administration and enforcement of non-domestic rates Section 4 – Power of Scottish Ministers to remove exempt status of lands and heritages
24.This section inserts a new section 8D into the 1956 Act.
25.Not all lands and heritages require to be entered in the valuation roll. Non-domestic rates are not payable in respect of lands and heritages which are not entered in the valuation roll. Some of the exemptions from the requirement for lands and heritages to be entered in the valuation roll are set out in subordinate legislation(7) (with the result that the exemptions could be removed if the subordinate legislation was revoked – leading to a requirement for the lands and heritages to be entered in the valuation roll). Other exemptions are set out in primary legislation.(8) Prior to the coming into force of this section, such exemptions could only be removed by further primary legislation.
26.New section 8D allows the Scottish Ministers, following consultation with such persons as they consider appropriate, to make regulations requiring lands and heritages which are, by virtue of an enactment,(9) exempt from entry in the valuation roll to be entered in the valuation roll. This includes where the exemption is set out in primary legislation. Any such regulations are subject to the affirmative procedure if they modify any enactment and to negative procedure in any other case. The power does not extend to entering in the valuation roll lands and heritages which are not so entered by virtue of Part 2 of the Local Government Finance Act 1992 (that is, lands and heritages which are dwellings).
27.Non-domestic rates may or may not become payable in respect of any lands and heritages that cease to be exempt from entry in the valuation roll by virtue of regulations under section 8D – this will also depend on other factors, such as whether any reductions or remissions in the non-domestic rates payable apply in relation to the lands and heritages.