Part VIIS Finance

RatingS

107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1S

108–108C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2S

109 Rating authorities.S

(1)The local authority for the purpose of levying [F3rates,] shall be—

[F4(a)in the case of the [F5non-domestic regional and district rates], the regional council; and

(b)in the case of the [F6non-domestic islands rate], the islands council;]

[F4(a)in the case of the non-domestic rate prescribed under section 3B of the Abolition of Domestic Rates Etc. (Scotland) Act 1987, the regional council and the islands council;]

[F7(c)in the case of the non-domestic water rate, the regional council or the islands council which determined it; and

(d)in the case of the non-domestic sewerage rate, the regional council or the islands council which determined it;]

• and in this Act, and in any other enactment (whether passed or made before or after the passing of this Act), the expression “rating authority” shall be construed in accordance with the provisions of this subsection.

(2)In respect of each financial year every district council shall, before such date as may be prescribed, intimate to the regional council within whose region their district falls [F8such][F9[F10information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic district rate]][F9information as may reasonably be required for the preparation of demand notes for the purposes of levying the non-domestic rate]

110 Payments by regional council to district councils in respect of district rates.S

(1)Subject to the provisions of this section, a regional council shall be liable to pay to the council of each district which falls within their region, in respect of the [F11non-domestic district rate] for any financial year, the amount produced by the [F11non-domestic district rate] determined by that district council in respect of that year, and the regional council shall make payments, in accordance with regulations made by the Secretary of State under section 111 of this Act, to the district council on account of the [F11non-domestic district rate].

(2)The amount due by a regional council to a district council in respect of the [F11non-domestic district rate] for any financial year shall be ascertained in the prescribed manner after the end of that year, and—

(a)if that amount exceeds the aggregate amount of the payments made on account of that rate under subsection (1) above, the balance shall be paid by the regional council to the district council;

(b)if that amount is less than the aggregate amount of the said payments, the balance shall be set off against the payments on account of the [F11non-domestic district rate] in respect of the financial year next following the said year.

(3)The cost of, and any losses on, the collection of all rates levied by a regional council, and the cost of any rebates, discounts, reductions or remissions given by that council, shall be treated as deductions in estimating and ascertaining the amounts produced by each of the rates levied by the council in such manner and to such extent as may be prescribed.

[F12110A Estimate of amount due for non-domestic district rate.S

(1)In relation to each financial year a regional council shall estimate the amount due to the council of each district which falls within their region in respect of the non-domestic district rate for that year as that amount falls to be ascertained in pursuance of regulations made under section 110 of this Act.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

(3)The regional council shall, before such date as may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year.]

111 Secretary of State may make regulations with respect to rates.S

(1)The Secretary of State may, after consultation with such associations of local authorities as appear to him to be concerned, make regulations—

[F14(a)prescribing any matter which is required or authorised to be prescribed by any provision contained in sections [F15109 to 110] of this Act or in this section;]

[F16(b)making such provision with respect to any other matter as appears to him to be necessary or expedient for the purpose of rendering the said sections [F15109 to 110] . . . F17 of full effect;]

(c)making provision for any matter with respect to which he is empowered or obliged by this Act, or by any other enactment, to make provision in regulations under this section;

[F18(d)providing for the payment of interest, at such rate as may be prescribed, by a regional council to a district council in a case where any amount due in respect of [F19the non-domestic district rate] is not paid on or before such date as may be prescribed;]

(e)providing for the payment of interest, at such rate as may be prescribed, by a local authority to another local authority, to a committee, joint committee or joint board all the members of which, other than any ex officio members, are appointed by one or more local authorities, or to a water development board within the meaning of the M1Water (Scotland) Act [F201980], in a case where any amount due in respect of a requisition made under any enactment is not paid on or before such date as may be prescribed.

(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

(2)A statutory instrument containing regulations made by the Secretary of State under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

112—114.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22S

115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23S