---
title: "Rating Exemptions (Scotland) Act 1874"
id: 6363d7ba-b27d-4c1f-9cc1-6cc4c0684313
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Vict/37-38/20
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/6363d7ba-b27d-4c1f-9cc1-6cc4c0684313
language: en
in_force_from: 1991-02-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Vict/37-38/20/data.xml
read_on: 2026-11-09
sha256: 36473d9167b099d0cc90cde4765b7d79828c2f05ef060aa2261c82c55c140e20
provisions: 2
---

# Rating Exemptions (Scotland) Act 1874

## Title and introductory text {#prelims}

Rating Exemptions (Scotland) Act 1874
1874 c.20
An Act to provide for the Exemption of Churches and Chapels in Scotland from Local Rates and Assessment.
[30th June 1874]

## 1 Churches, chapels, &c. not liable to local rates and assessments. {#section-1}

No assessment or rate under any general or local Act of Parliament for any county, burgh, parochial or other local purpose whatsoever, shall be assessed or levied upon or in respect of any church, chapel, meeting-house, or premises in Scotland exclusively appropriated to public religious worship, or upon or in respect of any ground exclusively appropriated as burial ground: Provided also, that such exemption shall continue although such church, chapel, meeting-house, or other premises, or any room belonging thereto, or any part thereof, may be used for Sunday or infant schools, or for the charitable education of the poor.