RATING AND VALUATION Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Regulations 1992 and shall come into force on 31st December 1992. Interpretation 2 In these Regulations, unless the context otherwise requires— “ the Act ” means the Local Government Finance Act 1992; “the 1947 Act ” means the Local Government (Scotland) Act 1947 ; “the 1956 Act ” means the Valuation and Rating (Scotland) Act 1956 ; “the 1962 Act ” means the Local Government (Financial Provisions etc. ) (Scotland) Act 1962 ; “the 1966 Act ” means the Local Government (Scotland) Act 1966 ; “the 1975 Act ” means the Local Government (Scotland) Act 1975 ; “authority” means a levying authority; “provisional amount” means the provisional amount arrived at under paragraph 11(2) of Schedule 12 to the Act as regards an authority for a year, or the amount for the time being treated as that amount in accordance with regulation 6 of these Regulations; “relevant day” means a day in a relevant year; “relevant year” means a year for which a calculation of a non-domestic rating contribution or a calculation or recalculation of a provisional amount is being made; “year” means a financial year. Calculation of non-domestic rating contributions 3 The rules for the calculation under paragraph 11 of Schedule 12 to the Act of an authority’s non-domestic rating contribution for a year are the rules contained in Schedule 1 to these Regulations. Assumptions relating to provisional amounts 4 A calculation under paragraph 11(2) of Schedule 12 to the Act shall be made on the basis of the information before the Secretary of State at the time he makes the calculation and subject to the assumptions prescribed in Schedule 2 to these Regulations. Recalculation of provisional amounts 5 1 Regulation 6 below applies as regards an authority for a year if— a a provisional amount has been arrived at as regards the authority for the year; and b the prescribed conditions are fulfilled. 2 The prescribed conditions are— a that the authority have on a day in the year calculated an amount, under paragraph (3) below, which is equal to or less than 97% of the provisional amount for the authority for the year; b that the authority have notified the Secretary of State of the amount calculated under paragraph (3) below and of the day on which that amount was calculated; and c that the Secretary of State believes that the amount calculated by the authority under paragraph (3) below is likely to have been calculated in accordance with that paragraph and informs the authority of his belief. 3 The amount calculated under this paragraph is the total of the amounts calculated in accordance with Parts I and II of Schedule 3 to these Regulations. 6 Where this regulation applies, for the purposes of paragraph 11 of Schedule 12 to the Act the provisional amount for the authority for the year is to be treated as being the amount resulting from the calculation under regulation 5(3) above by virtue of which this regulation applies. Repayments as a result of a recalculation 7 1 Where regulation 6 applies as regards an authority for a year, the Secretary of State shall repay to the authority at such time as he decides the amount calculated in accordance with paragraph (2) below. 2 The amount is the difference between— a the total of the amounts paid by the authority to the Secretary of State, under paragraph 11(4) of Schedule 12 to the Act, on relevant days preceding the day on which the calculation referred to in regulation 6 was made; and b the amount calculated in accordance with the formula— A B × C where— A is the amount being treated as the provisional amount for the authority under regulation 6; B is the provisional amount having effect for the authority immediately prior to application of that regulation; and C is the total of the amounts directed by the Secretary of State to be paid by the authority, under paragraph 11(4) of Schedule 12 to the Act, on relevant days preceding the day on which the calculation referred to in regulation 6 was made. Reduced payments as a result of a recalculation 8 Where regulation 6 applies as regards an authority for a year, the amount of an instalment directed by the Secretary of State to be paid by the authority, under paragraph 11(4) of Schedule 12 to the Act, on or after the day on which the calculation referred to in regulation 6 was made shall be treated as being the amount calculated in accordance with the formula— A B × C where— A and B have the same meanings as in regulation 7; and C is the amount the Secretary of State directed to be paid by the authority in the instalment. Information which may be left out of account in making a calculation 9 In making a calculation under paragraph 11(5)(a) of Schedule 12 to the Act, an authority may leave out of account any information which— a it is not reasonably practicable for them to take into account; and b was received by them after 31st May in the year immediately following that to which the calculation relates. Allan Stewart Parliamentary Under Secretary of State, Scottish Office St Andrew’s House, Edinburgh 7th December 1992