The Act Part 2 – Administration and enforcement of non-domestic rates Section 20 – Non-use or underuse of lands and heritages: notification
97.Section 24A of the Local Government (Scotland) Act 1966 makes provision under which the rates payable in respect of lands and heritages which are partly unoccupied for a short time can be reduced. Provision for relief in respect of unoccupied properties may also be made under section 3A of 1962 Act or section 153 of the Local Government etc. (Scotland) Act 1994.(25) But other reliefs (for example, charitable relief) may be more advantageous to the ratepayer.
98.Section 20(2) of the Act allows a local authority to serve a notice on a ratepayer who is in receipt of a relief (other than unoccupied property relief under section 24A of the 1966 Act) if the local authority considers that one of two conditions may be met. The first condition is that the lands and heritages are not being used (suggesting that any unoccupied property relief that is available in respect of the lands and heritages ought to apply instead of whatever relief is being received). The second condition is that the lands and heritages are being used only minimally, the amount of relief being received is greater than would be received if any available unoccupied property relief applied, and the ratepayer’s main reason for not leaving the lands and heritages empty is to obtain that greater amount of relief.
99.The notice under section 20(2) must give the local authority’s reasons for considering that one of these two conditions may be satisfied. Ratepayers will have 28 days from the date the notice is given to respond. If no response is received within that period, the local authority must proceed to decide whether one of the conditions is in fact satisfied (and may take further action in light of its conclusion).
100.Where a response is received in the time allowed, the local authority must consider, in the light of the information provided, whether one of the conditions is in fact satisfied. If the local authority concludes that neither of the conditions are satisfied, it must advise the ratepayer of that conclusion. Where the conclusion is that a condition is satisfied, the local authority must advise the ratepayer of the reasons for its decision and of what further action it intends to take.
101.The further action to be taken where the local authority decides that a condition is satisfied may depend on what relief the ratepayer is in receipt of, but could, for example, involve the ratepayer being issued with a revised demand for rates based on unoccupied property relief rather than any other relief.