Title and introductory text
Rating (Scotland) Act 1926 1926 c.47 An Act to amend the law with respect to rating in Scotland, and for purposes incidental thereto or connected therewith. [15th December 1926]
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Rating (Scotland) Act 1926
United Kingdom · statute
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In force since 1991-02-01, as the publisher states.
Copy read on 2026-11-09. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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Contents: 26 provisions
- Title and introductory text
- 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 2
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 11 Abolition of exemption from local rates in certain cases.
- 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 14 Provisions as to valuation roll.
- 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 25
- 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29 Interpretation.
- 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 31 †Short title, commencement and extent.
- FIRST SCHEDULE
- SECOND SCHEDULE
- THIRD SCHEDULE
Proposed changes to this act
No one has proposed a change to this act yet.
26 provisions
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change2
(1)–(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change11 Abolition of exemption from local rates in certain cases.
Section one of the Rating Exemptions (Scotland) Act, 1874 (which contains provisions whereby churches and certain other lands and heritages are not liable to local rates), shall cease to have effect— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) as regards local rates payable . . . in the case of ground exclusively appropriated as burial ground where such ground belongs to a local authority or to a company or persons selling the exclusive right of burial in lairs therein, or trading as cemetery owners for profit; . . .
Propose a change12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change14 Provisions as to valuation roll.
(1) Every valuation roll made up in accordance with the Lands Valuation (Scotland) Act, 1854, . . . , shall in addition, to the other particulars required by the said Acts show the net annual value and also, the rateable value of the lands and heritages . . . , and the provisions of the Lands Valuation (Scotland) Act, 1854 (including, without prejudice to the said generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals) shall apply accordingly. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2), (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Propose a change27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change29 Interpretation.
(1) In this Act, unless the context otherwise requires— . . . the expression “rate” includes any rate, charge and assessment the proceeds of which are applicable to public local purposes and which is leviable on lands and heritages; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Any reference in this Act to any statutory provision shall be construed as a reference to the statutory provision as amended or extended or applied by any subsequent Act, including this Act. (3)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change31 †Short title, commencement and extent.
(1) This Act may be cited as the Rating (Scotland) Act, 1926. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) This Act shall apply to Scotland only.
Propose a changeFIRST SCHEDULE
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Propose a changeSECOND SCHEDULE
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Propose a changeTHIRD SCHEDULE
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Propose a change