Law

General Rate Act 1967

United Kingdom · statute

Ask the law about thisMore laws of United KingdomFor machines: Markdown

Open at the publisher →

In force since 1967-03-22, as the publisher states.

Copy read on 2026-11-08. 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.

sha256 019b2fd20a3d940a3f00d5cab8aaed5651c70e42af90d56d1ec76c4c428dc7d0

Contents: 134 provisions
  1. Title and introductory text
  2. 1 Rating areas and rating authorities.
  3. 2 The general rate.
  4. 3 Making of rate.
  5. 4 Publication of rate.
  6. 5 Demand note for rate.
  7. 6 Amendment of rate.
  8. 7 Appeal against rate.
  9. 8 Restriction on amount recoverable in certain cases.
  10. 9 Refund of overpayments.
  11. 10 Certificates and statements as to rate, etc.
  12. 11 Power and duty to make sufficient precepts.
  13. 12 Provisions as to precepts by certain authorities.
  14. 13 Precepts by other authorities.
  15. 14 Precepts-general.
  16. 15 General power for securing payment of precepts.
  17. 16 Liability to be rated in respect of occupation of property.
  18. 17 Liability to be rated in respect of certain unoccupied property.
  19. 18 General provisions as to liability and assessment to rate.
  20. 19 Ascertainment of rateable value-general rule.
  21. 20 Valuation according to tone of list.
  22. 21 Hereditaments containing plant and machinery.
  23. 22 Determination of certain questions as to plant and machinery.
  24. 23 Adjustment of gross value by reference to provision of or payment for services, etc.
  25. 24 Buildings occupied in parts.
  26. 25 Hereditaments which are partly occupied.
  27. 26 Agricultural premises.
  28. 27 Land used as plantation, etc.
  29. 28 Advertising stations.
  30. 29 Rights of sporting.
  31. 30 County and voluntary school premises.
  32. 31 Statutory water undertakings.
  33. 32 Railway or canal premises.
  34. 33 Gas authorities.
  35. 34 Electricity boards.
  36. 35 Mining, quarrying, dock, rediffusion, etc., undertakings.
  37. 36 Tin, lead and copper mines.
  38. 37 Hereditaments occupied by or on behalf of Crown.
  39. 38 Contributions in aid of rates in respect of court buildings, police stations, etc.
  40. 39 Relief for places of religious worship.
  41. 40 Relief for charitable and other organisations.
  42. 41 Exemption for certain property of Trinity House.
  43. 42 Exemption of sewers, etc.
  44. 43 Exemption of property of drainage authorities.
  45. 44 Exemption of parks, etc.
  46. 45 Relief in respect of facilities for disabled persons.
  47. 46 Relief for air-raid protection works.
  48. 47 Temporary relief for certain hereditaments previously exempt.
  49. 48 Reduction of rates on dwellings by reference to domestic element of rate support grants.
  50. 49 Right to rebate in respect of rates on dwelling.
  51. 50 Right to pay rates on dwelling by instalments.
  52. 51 Discount in respect of rates on dwelling-house.
  53. 52 Temporary power to reduce rateable value of dwellinghouses, etc.
  54. 53 Reduction or remission of rate.
  55. 54 Uniform discount in respect of rates on all hereditaments.
  56. 55 Rating of owners instead of occupiers.
  57. 56 Payment or collection of rates by owners by agreement.
  58. 57 Provisions supplementary to ss.55 and 56.
  59. 58 Deduction of rates from rent by lessees for short terms.
  60. 59 Deduction from rent of rates omitted to be paid by owner.
  61. 60 Owner's liability for rates where occupier entitled to diplomatic immunity.
  62. 61 Recovery of rates from tenants and lodgers.
  63. 62 Recovery of rates unpaid by owner.
  64. 63 Deduction from rent etc. of rates by certain tenants of mines.
  65. 64 Deduction from rent of rate in respect of land used as plantation, etc.
  66. 65 Deduction from rent in respect of rate for rights of sporting.
  67. 66 General provision as to deduction of rates from rent, etc.
  68. 67 The valuation list.
  69. 68 New valuation lists.
  70. 69 Proposals for alteration of current valuation list.
  71. 70 Provision for objections to proposals.
  72. 71 Unopposed proposals.
  73. 72 Agreed alterations after proposal.
  74. 73 Opposed proposals.
  75. 74 Proposals objected to by valuation officer.
  76. 75 Two or more proposals in respect of same hereditament.
  77. 76 Appeals to local valuation courts against objections to proposals.
  78. 77 Appeal from decision of local valuation court to Lands Tribunal.
  79. 78 Arbitration with respect to proposals.
  80. 79 Effect of alterations to valuation list made in pursuance of proposals.
  81. 80 Alteration of valuation list without proposal.
  82. 81 Supplementary provisions as to proceedings.
  83. 82 Power for valuation officer to call for returns.
  84. 83 Use of returns as evidence.
  85. 84 Evidence of valuation lists.
  86. 85 Duty of local authorities with respect to alteration of valuation list.
  87. 86 Powers of entry of valuation officer.
  88. 87 Duty of rating authority to give effect to directions as to alteration of valuation list.
  89. 88 Constitution of local valuation courts and panels.
  90. 89 Schemes for purposes of s.88.
  91. 90 Disqualification for membership of panel.
  92. 91 New schemes for purposes of s.88.
  93. 92 Staff, expenses etc. of local valuation panels and courts.
  94. 93 Membership of local authority etc. not to be disqualification in certain cases.
  95. 94 Use of public rooms.
  96. 95 Remuneration and expenses of valuation officers.
  97. 96 Enforcement of payment of rates.
  98. 97 Application for warrant of distress.
  99. 98 Statement of case on application for warrant.
  100. 99 Execution of warrant of distress.
  101. 100 Costs of obtaining warrant of distress.
  102. 101 Charges for levying distress.
  103. 102 Imprisonment in default of sufficiency of distress.
  104. 103 Inquiry as to means before issue of warrant of commitment.
  105. 104 Attendance of defaulter for purposes of inquiry.
  106. 105 Abatement of proceedings on payment of rate and costs.
  107. 106 Jurisdiction of justices.
  108. 107 Application of other Acts.
  109. 108 Inspection of documents.
  110. 109 Service of notices, etc.
  111. 110 Inquiries.
  112. 111 Interest in municipal property not to disqualify.
  113. 112 Treatment of certain payments.
  114. 113 Power to make rules.
  115. 114 Rules, regulations and orders-general provisions.
  116. 115 Interpretation.
  117. 116 Construction of references etc.
  118. 117 Repeals and savings.
  119. 118 Application to Isles of Stilly.
  120. 119 Short title, extent and commencement.
  121. SCHEDULE 1 RATING OF UNOCCUPIED PROPERTY.
  122. SCHEDULE 2 TRANSITIONAL PROVISIONS AS TO VALUATION ACCORDING TO TONE OF LIST.
  123. SCHEDULE 3 CLASSES OF MACHINERY AND PLANT DEEMED TO BE PART OF HEREDITAMENT.
  124. SCHEDULE 4 VALUATION OF WATER HEREDITAMENTS OF STATUTORY WATER UNDERTAKING.
  125. SCHEDULE 5 RAILWAY OR CANAL PREMISES.
  126. SCHEDULE 6 GAS BOARDS.
  127. SCHEDULE 7 ELECTRICITY BOARDS.
  128. SCHEDULE 8 CHARITIES EXCLUDED FROM MANDATORY RELIEF.
  129. SCHEDULE 9 REBATES UNDER S. 49.
  130. SCHEDULE 10 PAYMENT OF RATES ON DWELLING BY INSTALMENTS.
  131. SCHEDULE 11 TEMPORARY REDUCTION OF RATEABLE VALUE IN CERTAIN CIRCUMSTANCES.
  132. SCHEDULE 12 FORMS OF DOCUMENTS A.
  133. SCHEDULE 13 USE OF PREMISES AS PRIVATE DWELLING.
  134. SCHEDULE 14 REPEALS.

Proposed changes to this act

No one has proposed a change to this act yet.

134 provisions

80 Alteration of valuation list without proposal.

(1) Subject to subsection (2) of this section, the valuation officer may at any time cause to be made in a valuation list any alteration which is necessary to correct any clerical or arithmetical error therein and the list shall have effect, and be deemed always to have had effect, accordingly. (2) If the alteration referred to in the foregoing subsection is made in respect of any matter other than totals, the valuation officer shall, before causing the alteration to be made, send notice thereof to the occupier of the hereditament affected and to the rating authority of the rating area, and shall allow fourteen days to elapse during which any person concerned may make representations with respect to the proposed alteration. (3) The valuation officer may at any time, if so requested by the rating authority, cause a valuation list to be altered by the deletion therefrom of any hereditament which the valuation officer is satisfied has ceased to exist; and section 79(1) of this Act shall apply in relation to the alteration of a valuation list under this subsection as it applies in relation to its alteration under sections 71 to 78 of this Act with the substitution for the reference in the said section 79(1) to any rate current at the date specified therein of a reference to any rate current at the date of the request. (4) In addition to any alterations in the valuation list required by paragraph 9(4) or 11(9) to (11) of Schedule 4, paragraph 10(6) of Schedule 6 or paragraph 14(6) of Schedule 7 to this Act or by any order under section 35 of this Act or under paragraph 10 of the said Schedule 4 to be made without a proposal, the valuation officer shall without any proposal— (a) from time to time cause such alterations to be made in the list as may be requisite for deleting from the list any premises which by virtue of section 33(1)(a) of this Act are not liable to be rated; (b) cause the list to be altered by the deletion therefrom of any property which he is satisfied has, by virtue of section 38(2) of the Local Government Act 1966, ceased to be rateable.

Propose a change

81 Supplementary provisions as to proceedings.

(1) Any person may include in the same proposal, objection or other proceeding under this Part of this Act all or . any hereditaments comprised in the same valuation list as respects which he has a right to make or bring any such proposal, objection or other proceeding, notwithstanding that they are separately assessed in that list, if, but only if, those hereditaments are owned or occupied by the same person or are comprised in the same building. (2) Every owner who is rated under section 55 of this Act instead of the occupier, or who enters into an agreement with the rating authority under section 56 of this Act, in respect of any hereditaments shall, without prejudice to the rights of the occupier of any of those hereditaments, be treated for the purposes of the provisions of this Part of this Act relating to proposals, objections and appeals as standing in the same position as the occupier. (3) Where any premises are unoccupied, any reference in this Part of this Act to the occupier shall be construed as a reference to the owner of the premises: Provided that, where the owner is unknown and by virtue of subsection (2) of section 109 of this Act a notice addressed to the occupier has been served in accordance with that section, that notice shall be deemed to have been duly served on the owner. (4) Any officer of a rating authority acting under any special or general resolution of the authority may authorise the institution, carrying on or defence of any proceedings, or the taking of any step, in relation to a valuation list which the authority are authorised or required to institute, carry on, defend or take.

Propose a change

82 Power for valuation officer to call for returns.

(1) In every case where a new valuation list is to be made for any rating area, the valuation officer may serve a notice on the occupier, owner or lessee of any hereditament or premises in the area, or on any one or more of them, requiring him or them to make a return containing such particulars as may be reasonably required for the purpose of enabling him accurately to compile the list. (2) The valuation officer may at any time in connection with a proposal which has been made for the alteration of the valuation list for the time being in force for a rating area, or with a view to the making of such a proposal, serve a notice on the occupier, owner or lessee of any hereditament or premises in the area, or on any one or more of them, requiring him or them to make a return containing such particulars as may be reasonably required for the purpose of enabling him to decide whether or not to make or, as the case may be, to object to the proposal. (3) Every person upon whom a notice to make a return is served in pursuance of the provisions of this section shall within twenty-one days after the date of the service of the notice make a return in such form as is required in the notice and deliver it in manner so required to the valuation officer. (4) If any person on whom notice has been served under the provisions of this section fails without reasonable excuse to comply with the notice, he shall for each offence be liable on summary conviction to a fine not exceeding twenty pounds. (5) Where a person is convicted under subsection (4) of this section in respect of a failure to comply with a notice and the failure continues after the conviction, then, unless he has a reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under the said subsection (4) and may, on summary conviction, be punished accordingly. (6) If any person, in a return made under this section, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding three months, or to a fine not exceeding one hundred pounds, or to both.

Propose a change

83 Use of returns as evidence.

(1) The provisions of this section shall apply to the use as evidence of— (a) any return made under section 82 of this Act, section 58 of the Local Government Act 1948, section 40 or 41 of the Rating and Valuation Act 1925, or section 55, 56 or 57 of the Valuation (Metropolis) Act 1869 ; (b) any return made in compliance with a request of the valuation officer, being a request made before 31st July 1953 for information which would have been reasonably required by the valuation officer for the purpose of preparing a valuation list if the Valuation for Rating Act 1953 had been in operation when the request was made. (2) Subject to the following provisions of this section, any return to which this section applies shall in any valuation proceedings be admissible as evidence of the facts stated in the return; and any document purporting to be a return to which this section applies shall, in any valuation proceedings, be presumed, unless the contrary is shown— (a) to be such a return ; (b) to have been made by the person by whom it purports to have been made ; and (c) if it purports to have been made by that person as occupier, owner or lessee of a hereditament, or in any other capacity specified in the document, to have been made by him as such occupier, owner or lessee, or in that other capacity, as the case may be. (3) Returns to which this section applies shall not be used by or on behalf of the valuation officer as evidence in any valuation proceedings unless— (a) not less than fourteen days' notice, specifying the returns to be so used and the hereditaments to which they relate, has previously been given to the person who made the proposal to which the proceedings relate (where the proposal was not made by the valuation officer) and to every person who has served, and has not unconditionally withdrawn, a notice of objection to the proposal; and (b) the valuation officer has permitted any such person, who has given not less than twenty-four hours' notice of his desire to do so, to inspect at any reasonable time, and to take extracts from, any of the returns specified in the notice under paragraph (a) of this subsection, (4) Subsections (2) and (3) of this section shall not apply to any proceedings relating to the ascertainment of the net annual value of a hereditament on the profits basis: Provided that this subsection shall not be construed as preventing the use of any return in any such proceedings in circumstances where the return could be so used apart from this section. (5) Any person to whom notice relating to any hereditaments has been given under subsection (3)(a) of this section for the purposes of any valuation proceedings may give notice to the valuation officer specifying one or more other hereditaments as being hereditaments which are comparable in character or are otherwise relevant to the said person's case, and requiring the valuation officer— (a) to permit him at any reasonable time specified in the notice under this subsection to inspect, and (if he so desires) to take extracts from, all returns (if any) to which this section applies which relate to those other hereditaments and are in the possession of the valuation officer; and (b) to produce to him at the hearing such of those returns as before the hearing he has informed the valuation officer that he requires: Provided that the number of hereditaments specified in a notice under this subsection shall not exceed the number of hereditaments specified in accordance with paragraph (a) of subsection (3) of this section in the notice given by the valuation officer under that paragraph. (6) Where a notice has been given to the valuation officer under subsection (5) of this section, and the valuation officer refuses or fails to comply with the notice, the person who gave the notice may apply to the court or tribunal before which the valuation proceedings in question are to be brought; and if on any such application the court or tribunal is satisfied that it is reasonable to do so, the court or tribunal may by order direct the valuation officer to comply with the notice, either with respect to all the hereditaments specified therein or with respect to such one or more of those hereditaments as the court or tribunal may determine. (7) Subsection (6) of this section shall apply, with the necessary modifications, to proceedings on an arbitration as it applies to proceedings before a court. (8) An appeal shall lie from the decision of a local valuation court on an application under subsection (6) of this section as if it were a decision in the valuation proceedings to which the application relates. (9) In this section " valuation proceedings " means any of the following, that is to say, any proceedings on or in consequence of an appeal to a local valuation court, and any proceedings on or in consequence of a reference to arbitration under section 78 of this Act.

Propose a change

84 Evidence of valuation lists.

The contents of a valuation list as for the time being in force, or an extract from any such list, may be proved by the v production of a copy of the list or of the relevant part thereof purporting to be certified by the clerk of the rating authority to be a true copy.

Propose a change

85 Duty of local authorities with respect to alteration of valuation list.

(1) If in the course of the exercise of their functions any information comes to the notice of any local authority which leads them to suppose that a valuation list requires alteration as respects a hereditament it shall be the duty of that authority to inform the valuation officer. (2) In this section, the expression " local authority " means the council of a county, county borough, London borough or county district, the Greater London Council, or the Common Council of the City of London, and includes any joint committee of any two or more local authorities and any joint authority on which any local authority are represented.

Propose a change

86 Powers of entry of valuation officer.

(1) The valuation officer and any person authorised by him in writing in that behalf shall have power, at all reasonable times and after giving not less than twenty-four hours' notice in writing and, in the case of a person authorised as aforesaid, on production if so required of his authority, to enter on, survey and value any hereditament in the area for which the valuation officer acts. (2) If any person wilfully delays or obstructs any person in the exercise of any of his powers under this section, he shall be liable on summary conviction to a fine not exceeding five pounds.

Propose a change

87 Duty of rating authority to give effect to directions as to alteration of valuation list.

The rating authority shall give effect to any directions which may from time to time be given to them by the valuation officer in pursuance of any provision of this Act authorising or requiring the valuation officer to cause or direct alterations to be made in a valuation list.

Propose a change

88 Constitution of local valuation courts and panels.

(1) Local valuation courts constituted as hereinafter provided shall be convened as often as may be necessary for the purpose of hearing and determining appeals under the foregoing provisions of this Part of this Act against objections to proposals for the alteration of valuation lists. (2) The local valuation court which hears and determines an appeal with respect to any hereditament shall consist of members of a local valuation panel constituted under a scheme for the time being in force for the purposes of this section, being, subject to subsections (3) and (4) of this section, the panel for the area within which that hereditament is situated. (3) Regulations made by the Minister may provide, in relation to hereditaments the value of which is or may be ascertained on the profits basis, that jurisdiction as respects all or any of the hereditaments occupied for the purposes of a particular undertaking shall be exercised by a local valuation court consisting of members of such one of the local valuation panels within whose areas any of those hereditaments are situated as may be specified by or under the regulations. (4) The Minister may by regulations make provision whereby hereditaments which are within the same curtilage, or are contiguous and in the same occupation, but (in either case) not within the area of a single local valuation panel, shall be treated for the purposes of appeals to local valuation courts as both or all being within the area of such one of the local valuation panels in question as may be determined by or under the regulations; and any such regulations may revoke so much of any scheme for the purposes of this section as makes provision for treating as in the same area hereditaments which are within the same curtilage or contiguous and in the same occupation. (5) Subject to subsection (6) of this section, a local valuation court shall consist of— (a) either the chairman of the local valuation panel or the deputy chairman (or, if more than one, one of the deputy chairmen) of the panel; and (b) two other members of the panel selected in accordance with the scheme under which the panel is constituted. (6) If all persons appearing before a local valuation court on the hearing of an appeal consent thereto, the court may consist of any two of the persons mentioned in subsection (5) of this section ; but if the members of a court so constituted are unable to agree on a decision, the appeal shall be reheard by another valuation court.

Propose a change

89 Schemes for purposes of s.88.

(1) Subject to section 90 of this Act, each scheme for the purposes of section 88 of this Act shall provide, as respects any local valuation panel to which the scheme relates— (a) for fixing the number of members of the panel and for determining their respective tenures of office and the persons by whom they are to be appointed respectively ; and (b) for the appointment of one of those members as chairman of the panel and of such number of the members as the scheme may provide as deputy chairmen thereof; (c) subject to the provisions of the said section 88, for the manner in which members of local valuation courts are to be selected from members of the panel. (2) Subject to section 91 of this Act, any scheme in force for any area on the date of commencement of this Act under section 45 of the Local Government Act 1948 or under paragraph 19 of Schedule 15 to the London Government Act 1963 : shall be in force for that area on and after that date for the purposes of the said section 88.

Propose a change

90 Disqualification for membership of panel.

(1) Subject to the provisions of this section, a person shall be disqualified from being appointed or being a member of any local valuation panel if he is a person who— (a) has been adjudged bankrupt; or (b) has made a composition or arrangement with his creditors; or (c) has, within the five years immediately preceding his appointment or since his appointment, been convicted in the United Kingdom, the Channel Islands or the Isle of Man of any offence and ordered to be imprisoned for a period of three months or more without the option of a fine. (2) A disqualification attaching to a person by reason of subsection (1)(a) of this section shall cease— (a) if the bankruptcy is annulled on the ground that he ought not to have been adjudged bankrupt or that his debts have been paid in full, on the date of the annulment; or (b) if he is discharged with a certificate that the bankruptcy was caused by misfortune without any misconduct on his part, on the date of his discharge; or (c) in any other case, on the expiration of five years from the date of his discharge. (3) A disqualification attaching to a person by reason of subsection (1)(b) of this section shall cease— (a) if he pays his debts in full, on the date on which the payment is completed; or (b) in any other case, on the expiration of five years from the date on which the terms of the deed of composition or arrangement are fulfilled. (4) For the purposes of subsection (1)(c) of this section, the ordinary date on which the period allowed for making appeal from a conviction expires, or, if such an appeal is made, the date on which it is finally disposed of or abandoned or fails by reason of the non-prosecution thereof, shall be deemed to be the date of the conviction.

Propose a change

91 New schemes for purposes of s.88.

(1) Any scheme for the time being in force for the purposes of section 88 of this Act may be revoked or varied— (a) by a new scheme made and submitted to and approved by the Minister in accordance with subsections (2) to (5) of this section ; or (b) by a new scheme made by the Minister on a representation made by any local valuation panel or valuation officer and after consultation with any of the following councils concerned, namely, the council of any county or county borough and the Greater London Council. (2) A new scheme under subsection (1)(a) of this section for any area may be made by that one of the councils aforesaid within whose area the area to which the new scheme relates is situated; and any two or more of the councils aforesaid may, and if so directed by the Minister shall, make under the said subsection (1)(a) a joint new scheme providing for a local valuation panel or local valuation panels for the whole of their respective areas, or for areas which together comprise the whole of their respective areas. (3) The council or councils by whom a new scheme is made under subsection (1)(a) of this section shall submit it to the Minister and, as soon as they have so submitted it, shall publish in one or more newspapers circulating in their area or areas a notice stating that it has been so submitted and that a copy is open to inspection at a specified place. (4) Except in the case of a scheme submitted only by one or more county borough councils, the council or councils submitting a scheme under subsection (3) of this section shall, at the same time as they submit it, send a copy of it to each of the rating authorities within the area of that council or any of those councils. (5) No scheme submitted to the Minister under subsection (3) of this section shall be of any effect unless and until it is approved by the Minister; and the Minister, after considering any objections to the scheme which may be submitted to him by persons appearing to him to be interested, may approve the scheme with or without modifications. (6) Before a new scheme is made by the Minister under subsection (1)(b) of this section, he shall publish in one or more newspapers circulating in the area to which the scheme relates a notice stating his proposal to make the scheme, and that a copy of a draft of the scheme is open to inspection at a specified place, and specifying a date by which any person may send to him any representations respecting the draft.

Propose a change

92 Staff, expenses etc. of local valuation panels and courts.

(1) To assist the panel, the chairman thereof and the local valuation courts constituted from members thereof in the performance of their functions under this Part of this Act, every local valuation panel shall appoint a person to be their clerk and may appoint such other officers and servants as they may with the approval of the Minister determine, and may pay to them such salaries, allowances and other remuneration as they may with the approval of the Minister and the Treasury determine, and every such panel shall be deemed for the purposes of the Local Government Superannuation Acts 1937 to 1953 to be a local authority included in Part I of Schedule 1 to the said Act of 1937; but the functions of the officers and servants appointed under this subsection shall not extend to the valuation of hereditaments, and the power to appoint officers and servants conferred by this subsection shall be exercised accordingly. (2) The expenses of every such panel, including the expenses of the local valuation courts from time to time constituted from the members thereof, shall be defrayed by the Minister out of moneys provided by Parliament. (3) Minutes of the proceedings of a local valuation panel and of a local valuation court constituted from members thereof shall be kept, and shall either be kept in books provided for that purpose or be preserved in book form by means provided for that purpose; and a minute of any such proceedings signed— (a) in the case of a meeting of the panel, at the same or the next subsequent meeting of the panel, by the person acting as chairman at the meeting at which the minute is signed ; and (b) in the case of a meeting of a local valuation court, at or not later than two days after the date of the meeting to which the minute relates, by the person acting as chairman at that meeting, shall be received in evidence without further proof.

Propose a change

93 Membership of local authority etc. not to be disqualification in certain cases.

(1) A person shall not be disqualified to act as a member, or as the clerk or an officer, of a local valuation panel or local valuation court by reason only that he is— (a) a member of an authority deriving revenue directly or indirectly from rates which may be affected by the exercise of his functions; or (b) the owner or occupier of any property within any rating area the rates within which are affected by the exercise of his functions, and a person shall not be disqualified from acting as aforesaid in relation to any property by reason only that an authority of which he is a member either own or occupy the whole or any part of that property. (2) A person shall not be disqualified to act as a valuation officer or deputy valuation officer by reason only that he is the owner or occupier of any property within any rating area the rates within which are affected by the exercise of his functions. (3) Nothing in this section shall authorise any person to whom this section applies to act in relation to any property which, or any part of which, he himself owns or occupies.

Propose a change

94 Use of public rooms.

(1) The valuation officer may request the permission of any authority (being a county council, the Greater London Council or a rating authority) the whole or any part of whose area is within the area for which the officer acts for the use by him and his staff on such days or for such periods as may be specified in the request of such premises belonging to the authority as may be so specified, and the authority shall not unreasonably withhold their permission. (2) The chairman of any local valuation panel may request the permission of any such authority as aforesaid the whole or any part of whose area is within the area for which the panel acts for the use for meetings of the panel or any local valuation court constituted from the members of the panel, or for the use of the chairman, clerk or officers of the panel, on such days as may be specified in the request of any premises belonging to the authority, and the authority shall not unreasonably withhold their permission. (3) Any person having the control of any room maintained out of any rate may put that room at the disposal of the valuation officer or any local valuation panel or local valuation court for the purpose of the exercise by them or their officers, or, in the case of a panel, by the chairman thereof, of any functions directly or indirectly affecting the valuation list by reference to which that rate is levied. (4) Where a request is made under subsection (1) or (2) of this section, any dispute as to whether the permission of the authority in question has been unreasonably withheld shall be determined by the Minister.

Propose a change

95 Remuneration and expenses of valuation officers.

The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part of this Act, including the remuneration and expenses of persons, whether in the service of the Crown or not, employed to assist valuation officers in the exercise of those functions, shall be paid out of moneys provided by Parliament.

Propose a change

96 Enforcement of payment of rates.

(1) Subject to section 62 of this Act and to subsection (2) of this section, if any person fails to pay any sum legally assessed on and due from him in respect of a rate for seven days after has been legally demanded of him, the payment of that sum may, subject to and in accordance with the provisions of this Part of this Act, be enforced by distress and sale of his goods and chattels under warrant issued by a magistrates' court; and, if there is insufficient distress, he may be liable to imprisonment under the provisions of this Part of this Act in that behalf. (2) Where the rates charged on any person in respect of any hereditament are under section 3(4) or section 50(1) of this Act payable by instalments, those rates shall be recoverable only to the extent of each respectively of those instalments as and when it falls due; and for the purposes of subsection (1) of this section no sum by way of rates in respect of any year or part of a year shall be treated as having been legally demanded from any person in respect of any hereditament in respect of which he is entitled to give but has not given a notice under the said section 50(1) until the expiration of the period for the giving of such a notice by that person in that year. (3) The reference in subsection (1) of this section to a sum legally assessed on and due from a person in respect of a rate shall include a reference to a sum a person is liable to pay in respect of any rate to which section 177 of the City of London Sewers Act 1848 applies, and references in other provisions of this Part of this Act to a sum to which a person has been rated or to the rating or assessment of a person shall be construed accordingly.

Propose a change

97 Application for warrant of distress.

(1) The proceedings for the issue of a warrant of distress under this Part of this Act may be instituted by making complaint before a justice of the peace and applying for a summons requiring the person named in the complaint to appear before a magistrates' court to show why he has not paid the rate specified in the complaint. (2) The forms of complaint and summons in Schedule 12 to this Act, or forms to the like effect, may be used in proceedings under this Part of this Act. (3) If the person summoned fails to appear in obedience to the summons and it is proved to the magistrates' court on oath, or in such other manner as may be prescribed by rules under section 15 of the Justices of the Peace Act 1949, that the summons was duly served a reasonable time before the time appointed by the summons for his appearance, the magistrates' court may, if it thinks fit, proceed in his absence as if he had appeared in person in obedience to the summons.

Propose a change

98 Statement of case on application for warrant.

The justices may state a case under the Magistrates' Courts Act 1952 when called upon to issue a warrant of distress under this Part of this Act.

Propose a change

99 Execution of warrant of distress.

(1) A warrant of distress under this Part of this Act may be directed to the rating authority, to the constables of the police area in which the warrant is issued and to such other persons, if any, as the magistrates' court issuing the warrant may think fit, and the warrant shall authorise the persons to whom it is directed to levy the amount which the person against whom the warrant is issued is liable to pay by distress and sale of his goods and chattels. (2) The foregoing provisions of this Part of this Act shall not affect the operation of any enactment which protects goods and chattels of any class from distress or which restricts in any other manner the right to obtain a warrant of distress or its execution. (3) A warrant of distress under this Part of this Act may be executed anywhere in England or Wales by any person to whom it is directed or by any constable acting within his police area. (4) The forms of warrant of distress in Schedule 12 to this Act, or forms to the like effect, may be used in proceedings under this Part of this Act and, to save expense, one warrant of distress may be issued against any number of persons in default, as in the second of the said forms. (5) Any person aggrieved by a distress under this Part of this Act for a rate may appeal to the next court of quarter sessions for the area where the rate was made and the appeal shall be heard and finally determined by that court. (6) A distress under this Part of this Act shall not be deemed to be unlawful on account of any defect or want of form in the rate or assessment or in the warrant of distress and no person making the distress shall be deemed a trespasser on that account. (7) No person making a distress under this Part of this Act shall be deemed to be a trespasser from the beginning on account of any subsequent irregularity in the execution of the warrant of distress, but a person who has sustained special damage by reason of the irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.

Propose a change

100 Costs of obtaining warrant of distress.

(1) The magistrates' court issuing a warrant of distress under this Part of this Act may, if it thinks fit, include in the warrant an order that such sum as it may deem reasonable for the costs incurred in obtaining the warrant shall be levied under the warrant. (2) This section shall have effect subject to the restriction on the allowance of costs imposed by the Poor Rates Recovery Act 1862 (which, in a case where several rates of the same or different kinds are due from the same person, authorises their inclusion in one warrant of distress or other document and directs that no costs be allowed if several such documents are used where one would be enough).

Propose a change

101 Charges for levying distress.

(1) The Minister may make an order regulating the charges in respect of, and incidental to, the levying of distress for rates; and a warrant of distress under this Part of this Act may provide that the charges attending the distress, to the amount authorised by the order, shall be levied under the warrant. (2) Without prejudice to the generality of the foregoing subsection, an order under this section may include provision as. to charges in cases where, in pursuance of an agreement in that behalf, the goods distrained are not removed from the premises where the distress is levied, whether any person is left in physical possession of the goods or not. (3) An order under this section may contain such incidental and supplementary provisions (including provisions as to the settlement of disputes with respect to any charges to which the order relates) as may appear to the Minister to be necessary or expedient for the purposes of the order.

Propose a change

102 Imprisonment in default of sufficiency of distress.

(1) If the person charged with the execution of a warrant of distress for levying a sum to which some other person has been rated makes a return to the magistrates' court that he could find no goods or chattels (or no sufficient goods or chattels) on which to levy the sums directed to be levied under the warrant on that other person's goods and chattels, a magistrates' court may, if it thinks fit, and subject to the provisions of section 103 of this Act, issue a warrant of commitment against that other person. (2) A warrant of commitment under this section may be directed to the rating authority, to the constables of the police area in which the warrant is issued and to such other persons, if any, as the magistrates' court issuing the warrant may think fit; and the warrant may be executed anywhere in England or Wales by any person to whom it is directed or by any constable acting within his police area. (3) The warrant of commitment shall be made not only for non-payment of the sum alleged to be due for rates but also for— (a) such costs incurred in obtaining the warrant of distress as may have been included in the warrant of distress; (b) the charges attending the distress ; and (c) the costs of commitment; and the said costs and charges shall be stated in the warrant of commitment. (4) The form of warrant of commitment in Schedule 12 to this Act, or a form to the like effect, may be used in proceedings under this Part of this Act. (5) The order in the warrant of commitment shall be that the said person be imprisoned for a time therein specified but not exceeding three months, unless the sums mentioned in the warrant shall be sooner paid ; but if payment is made in accordance with rules under section 15 of the Justices of the Peace Act 1949 of part of the said sums mentioned in the warrant, the period of imprisonment shall be reduced by such number of days as bears to the total number of days in the period specified in the warrant less one day the same proportion as the amount so paid bears to so much of the said sums as was due at the time when the period of imprisonment was imposed; and in calculating the reduction required under this subsection any fraction of a day shall be left out of account. (6) A single warrant of commitment shall not be issued under this section against more than one person.

Propose a change

103 Inquiry as to means before issue of warrant of commitment.

(1) Section 102 of this Act shall have effect subject to and in accordance with the following provisions:— (a) on the application for the issue of a warrant for the commitment of any person, the magistrates' court shall make inquiry in his presence as to whether his failure to pay the sum to which he was rated and in respect of which the warrant of distress was issued was due either to his wilful refusal or to his culpable neglect; (b) if the magistrates' court is of opinion that the failure of the said person to pay the said sum was not due either to his wilful refusal or to his culpable neglect, it shall not issue the warrant. (2) Where on the application no warrant of commitment is issued, the magistrates' court may remit the payment of any sum to which the application relates, or of any part of that sum. (3) Where on the application no warrant of commitment is issued, the application may be renewed, except so far as regards any sum remitted under subsection (2) of this section, on the ground that the circumstances of the person to whom the application relates have changed. (4) A statement in writing to the effect that wages of any amount have been paid to a person during any period, purporting to be signed by or on behalf of his employer, shall be evidence of the facts therein stated in any proceedings taken before a magistrates' court under this Part of this Act against that person.

Propose a change

104 Attendance of defaulter for purposes of inquiry.

(1) For the purpose of enabling inquiry to be made in . his presence as to the conduct and means of a person in relation to whom a return of insufficiency of distress has been made a mentioned in section 102(1) of this Act, a justice of the peace having jurisdiction in the petty sessions area in which the return is made may at any time issue a summons to that person to appear before a magistrates' court having jurisdiction under this Part of this Act and, if he does not appear in obedience to the summons, may issue a warrant for his arrest or, without issuing a summons, issue in the first instance a warrant for his arrest. (2) Where a warrant is issued under this section, then, unless the sum in respect of which the warrant is issued is sooner paid to the police officer holding the warrant, the warrant may be executed in the like manner, and the like proceedings may be taken for the execution thereof, in any part of the United Kingdom, as if it had been a warrant of arrest issued under section 15 of the Magistrates' Courts Act 1952.

Propose a change

105 Abatement of proceedings on payment of rate and costs.

(1) If after proceedings have been taken under this Part of this Act against a person to compel payment of any sum for rates, but not after he has been imprisoned in default of a sufficiency of distress, that person pays or tenders to the rating authority, or to some other person authorised to receive the rates, the sum sought to be recovered together with the amount of all costs and charges up to that time incurred in the proceedings, the rating authority or other person shall accept the amount so paid or tendered and no further proceedings shall be taken for the recovery thereof. (2) If after the issue of a warrant of distress under this Part of this Act for a rate the person against whom it is issued tenders the amount of the rate before any levy is made, he shall nonetheless be liable to pay the cost of the warrant and of any person for his attendance to make the levy.

Propose a change

106 Jurisdiction of justices.

(1) Subject to the provisions of section 104(1) of this Act, justices of the peace may act under the provisions of this Part of this Act as respects a rate if they are justices appointed for an area which comprises the rating area or, in Greater London, a part of the rating area. (2) Subject to any enactment in any other Act authorising a stipendiary magistrate or other person to act by himself, a magistrates' court shall not hear a summons for the issue of a warrant of distress under this Part of this Act, or entertain an application for a warrant of commitment under this Part of this Act, or hold an inquiry as to means on such an application, except when composed of at least two justices.

Propose a change

107 Application of other Acts.

(1) For the purposes of section 122(3) of the Magistrates' Courts Act 1952 (under which enactments passed before 16th December 1949 may be amended by rules governing the procedure of magistrates' courts), this Part of this Act shall be deemed to have been passed before that date. (2) Nothing in the Distress (Costs) Act 1817, as extended by the Distress (Costs) Act 1827 (which make provision as to the costs and expenses chargeable in respect of the levying of certain distresses) shall apply to distress for rates.

Propose a change

108 Inspection of documents.

(1) Any ratepayer (whether a ratepayer in the rating area to which the documents relate or in some other area) and any valuation officer (for whatever area) may at all reasonable times, on payment in the case of a document which is more than ten years old of the prescribed fee, and in any other case without payment, inspect and take copies of and extracts from— (a) any valuation list, whether prepared under Part V of this Act, under Part III of the Local Government Act 1948, or under the Rating and Valuation Act 1925 ; (b) any draft list prepared under the said Act of 1925; (c) any notice of objection, proposal or notice of appeal with respect to any such valuation list; (d) minutes of the proceedings of any local valuation court constituted under the said Part V or Part III; (e) any record of totals prepared under the said Act of 1925; (f) any valuation made by a valuer appointed by an assessment committee constituted under the said Act of 1925; (g) minutes of the proceedings under the said Act of 1925 of any such assessment committee ; (h) minutes of the proceedings under this Act or the said Act of 1925 of any rating authority. (2) If any person having the custody of any document to which subsection (1) of this section applies— (a) obstructs any person in making any inspection or taking a copy thereof or extract therefrom which he is entitled to make under this section ; or (b) demands, when not authorised under this Act, a fee for allowing him so to do, he shall on summary conviction be liable for each offence to a fine not exceeding five pounds. (3) For the purposes of this section the expression " ratepayer " includes an occupier who pays a rent inclusive of rates. and also includes any person authorised by a ratepayer to act on his behalf under this section.

Propose a change

109 Service of notices, etc.

(1) Any notice, demand note, application, summons, order or other document of any description required or authorised to be sent, given, made or served under or for the purposes of this Act may be sent, given, made or served either— (a) by delivering it to the person to or on whom it is to be sent, given, made or served; or (b) by leaving it at the usual or last known place of abode of that person, or in the case of a company at its registered office; or (c) by forwarding it by post addressed to that person at his usual or last known place of abode, or in the case of a company at its registered office; or (d) by delivering it to some person on the premises to which it relates or (except in the case of a summons) if there is no person on the premises to whom it can be so delivered, then by fixing it on some conspicuous part of the premises ; or (e) without prejudice to the foregoing provisions of this subsection, where the hereditament to which the document relates is a place of business of the person to or on whom it is to be sent, given, made or served, by leaving it at, or forwarding it by post addressed to that person at, the said place of business. (2) Any such document as aforesaid by this Act required or authorised to be served on the owner or occupier of any premises may be addressed by the description of " owner " or " occupier " of the premises (naming them) without further name or description. (3) Any such document as aforesaid— (a) if required or authorised for the purposes of this Act to be sent, given, made or transmitted to or served on any public or local authority shall be deemed to be duly sent, given, made, transmitted or served if in writing and delivered at or sent by post to the office of the authority addressed to that authority or to their clerk; (b) if required or authorised to be sent, given, made, transmitted or served under this Act by any authority or body shall be sufficiently authenticated if signed by the clerk of the authority or body. (4) Any notice required by this Act to be served on the valuation officer need not name the valuation officer but may describe him as the valuation officer for the rating area in question, without further description, and may be served by post. (5) The foregoing provisions of this section shall be without prejudice to paragraph 8(6) of Schedule 1 to this Act and to the application to the service of documents under Part VI of this Act of any rules made under section 15 of the Justices of the Peace Act 1949. (6) In this section, the expression " local authority " means any body having power to levy a rate or to issue a precept to a rating authority.

Propose a change

110 Inquiries.

The Minister may direct any inquiries to be held by his I inspectors which he might have directed to be so held under section 61(1) of the Rating and Valuation Act 1925 if this Act had not been passed.

Propose a change

111 Interest in municipal property not to disqualify.

The interest of any council in any property of which I they or the corporation for which they act are owners or occupiers shall not disqualify the council or any member thereof for acting under this Act in relation to that property.

Propose a change

112 Treatment of certain payments.

Any sums received under section 32(5) of this Act— (a) where received by the council of a borough or urban p district, shall be receipts for the benefit of the whole of the borough or district; (b) where received by the council of a rural district, shall be receipts in respect of general expenses; and any other sums received under this Act by any authority, not being receipts from a rate, shall be applied in the reduction of the expenses of the authority under this Act.

Propose a change

113 Power to make rules.

(1) The Minister, after consultation with any local authority or association of local authorities with whom consulfation appears to him to be desirable, may by rules— (a) prescribe anything which by this Act is to be prescribed and the form of any rate, demand note, valuation list, statement, return or other document whatsoever which is required or authorised to be used under or for the purposes of this Act; (b) make any provision required by section 14(1) of this Act to be made by rules ; (c) make provision as to the manner in which the product of a rate of one penny in the pound for any area is to be estimated or determined for such purposes of this Act and of any other Act, whether passed before or after this Act, as may be specified by the rules. (2) Rules made by virtue of subsection (1)(c) of this section may— (a) make different provision for different purposes ; (b) repeal any provisions of, or of an instrument made under, this Act or any Act passed before 13th December 1966 which the Minister considers will become unnecessary in consequence of the rules ; (c) amend any provisions of, or of an instrument made under, this Act or any Act passed before 13th December 1966 in such manner as the Minister considers appropriate in consequence of the rules ; (d) provide that the provisions of any instrument having effect by virtue of an enactment repealed or amended by the rules shall continue in force as if they were contained in the rules. (3) Any rules made under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Propose a change

114 Rules, regulations and orders-general provisions.

(1) Any power to make rules, regulations or orders under this Act shall be exercisable by statutory instrument. (2) Any regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament. (3) Any order made under any provision of this Act other than section 52(1) may be varied or revoked by a subsequent order under that provision.

Propose a change

115 Interpretation.

(1) In this Act, except where the context otherwise requires, the following expressions have the following meanings respectively, that is to say— " agricultural land " has the meaning assigned by section 26(3) of this Act; " charges ", in Part VI of this Act, includes fees and expenses; " clerk ", in relation to any authority or body, includes any officer of the authority or body authorised by them to act on their behalf either generally or in relation to any particular matter; " the Commissioners " means the Commissioners of Inland Revenue; " dwelling-house " means a hereditament which, in accordance with Schedule 13 to this Act, is used wholly for the purposes of a private dwelling or private dwellings; " excepted rate " means any of the following, that is to say— any rate which is assessed under any commission of sewers, or in respect of any drainage, wall, embankment, or other work for the benefit of the land; any rate of the description commonly known as a church rate, a tithe rate, or a rector's rate, or any other rate of a similar character ; any rate which is leviable by the conservators of a common; any rate payable by consumers for a supply of water; any rate of the description commonly known as a garden rate or square rate, if levied by any persons other than a rating authority; " hereditament " means property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item in the valuation list; " local Act " includes a provisional order confirmed by Act of Parliament; " the Minister " means, subject to subsection (2) of this section, the Minister of Housing and Local Government ; " owner "— except in, or in connection with, section 49, 50, 55 or 56 of this Act and except in section 60 of or Schedule 1 to this Act, means any person for the time being receiving or entitled to receive the rack-rent of the lands or premises in connection with which the word is used, whether on his own account or as agent or trustee for any other person, or who would so receive or be entitled to receive that rent if the lands or premises were let on a rack-rent; in, or in connection with, the said section 49, 50, 55 or 56, means the person who is, or if the hereditament in connection with which the word is used were occupied would be, entitled to receive the rent payable in respect thereof or, where that hereditament is occupied free of rent, the person by whose permission it is so occupied; " prescribed " means prescribed by rules made under section 113 of this Act; " profits basis ", in relation to the valuation of a hereditament, means the ascertainment of the value of that hereditament by reference to the accounts, receipts or profits of an undertaking carried on therein; " rate ", subject to section 2(5) of this Act, and except in sections 1 and 2 of this Act and in the expression " excepted rate ", means the general rate and, in the application of Part VI of this Act to the City of London, includes the St. Botolph tithe rate, that is to say, any rate made and levied by the Common Council or the Corporation of the City under the powers transferred to them by the City of London (Tithes and Rates) Act 1910; and cognate expressions shall be construed accordingly, so, however, that this definition shall not affect the construction of the expression " usual tenant's rates " in this Act, and that expression shall be construed as if this Act had not been passed; " rate period " means a year or part of a year, being a year or part for which a rate is made ; " ratepayer " means a person who is liable to any rate in respect of property entered in any valuation list; " rating area " and " rating authority " shall be construed in accordance with section 1(1) of this Act; " rating district "— in relation to Greater London, means a rating area and, subject to paragraph S(1)(b) of Schedule 4 to this Act, includes any part of a rating area which is subject (otherwise than in respect of a garden cr square or by reason of any provision of the City of London (Tithes and Rates) Act 1910 or the City of London (Tithes) Act 1947) to separate or differential rating; in relation to any other area, subject to any alteration of area made by or in pursuance of any Act, means a place which immediately before the commencement of this Act was a parish within the meaning and for the purposes of the Rating and Valuation Act 1925; " rebate application " means an application under section 49 of this Act; " rebate period " has the meaning assigned by section 49(1) of this Act; " the Temples " means the Inner Temple and the Middle Temple; " valuation list ", in relation to any rating area, means the valuation list maintained for that area under Part V of this Act; " valuation officer ", in relation to a valuation list, a rating area or any premises, means any officer of the Commissioners who is for the time being appointed by the Commissioners to be the valuation officer or one of the valuation officers, or to be the deputy valuation officer or one of the deputy valuation officers, in relation to that list, the valuation list for that rating area or the valuation list for the rating area in which those premises are situated, as the case may be ; " year " means a period of twelve months beginning with 1st April. (2) In the application to Wales and Monmouthshire of the following provisions (and, notwithstanding anything in article 2(1) of the Secretary of State for Wales and Minister of Land and Natural Resources Order 1965, in those provisions only) of this Act, namely, sections 13, 15, 40(10), 68(2), 88(4), 91, 92, 94(4), 110 and 117(9), and paragraph 10(1) of Schedule 4, any reference therein to the Minister shall be construed as a reference to the Secretary of State; and in the application of the said section 88(4) or the said paragraph 10(1) in relation to a hereditament falling partly but not wholly in Wales and Monmouthshire, any reference therein to the Minister shall be construed as references to the Minister of Housing and Local Government and the Secretary of State acting jointly. (3) For the purposes of sections 49 and 50 of this Act, a hereditament which is not a dwelling-house shall be deemed to be used mainly for the purposes of a private dwelling or private dwellings— (a) if it appears to the rating authority that, having regard to all the circumstances at the relevant date, that is to say— (i) for the purposes of a rebate application, the date of the making of the application; or (ii) for the purposes of a notice under section 50(1) of this Act, the date of the giving of the notice, the proportion of the rateable value of the hereditament as shown in the valuation list in force at that date which is attributable to the part of the hereditament used for the purposes of a private dwelling or private dwellings is greater than the proportion thereof which is attributable to the part used for other purposes; or (b) for the purposes of a rebate application in respect of a hereditament or any part thereof, if at the date of the making of the application either— (i) a rebate under the said section 49 in respect of the rebate period in question has already been granted to some other person entitled to make a rebate application in respect of that hereditament or any part thereof; or (ii) a notice under the said section 50(1) is for the time being in force in respect of the hereditament; or (c) for the purposes of a notice under the said section 50(1), if at the date of the giving of the notice a rebate under the said section 49 is for the time being payable in respect of the hereditament or any part thereof. (4) For the purposes of this Act and of any other Act, whether passed before or after this Act, a proposal to alter a valuation list shall be taken to be settled when an alteration is made in the list so as to give effect to the proposal, or to an agreement made in consequence of the proposal, or when proceedings on an appeal against, or a reference to arbitration relating to, an objection to the proposal (including any proceedings consequent on such an appeal or reference to arbitration) are finally determined, or when the proposal is withdrawn, whichever first occurs. (5) Any reference in this Act to the alteration of a valuation list includes a reference to the insertion in the list, or the deletion from the list, of a hereditament. (6) Except in so far as the context otherwise requires, a reference in this Act to an enactment or instrument shall be construed as a reference to that enactment or instrument as amended or extended by or under any other enactment or instrument, including any enactment contained in this Act.

Propose a change

116 Construction of references etc.

(1) Subject to the provisions of this Act, all enactments relating to the poor rate which were in force immediately before the commencement of this Act, including enactments relating to appeals against a poor rate, shall, so far as not repealed by this Act or by the Local Government Act 1966, apply in relation to the general rate. (2) References in any Act or other document to any rate which is a rate in lieu of which a general rate under this Act is levied or in lieu of which an amount is leviable together with, and as an additional item of, the general rate shall, unless the context otherwise requires, be construed as references respectively to the general rate and the additional item thereof. (3) References in any Act or other document to gross value or gross estimated rental or to net annual value or rateable value as determined by valuation lists made under the Union Assessment Acts 1862 to 1880 or as shown in, or ascertained in accordance with, the Acts relating to the basis or standard of county rates shall, unless the context otherwise requires, be construed as references to gross value or net annual value, as the case may be, as ascertained under section 19 of this Act. (4) References in any Act or other document to assessable value shall, except where the term is used in relation to income tax, be construed as references to rateable value as ascertained under this Act. (5) References in any Act or other document to the valuation list or supplemental list under the said Acts of 1862 to 1880 shall, unless the context otherwise requires, be construed as references to the valuation list under this Act. (6) So much of any Act or other document as refers, or as immediately before the commencement of this Act fell to be construed as referring, expressly or by implication— (a) to, or to the Act containing, any enactment repealed and re-enacted by this Act; or (b) to, or to the instrument containing, any instrument or provision of an instrument specified in Part II of Schedule 14 to this Act, shall, if and so far as the context permits, be construed as referring to, or as the case may require to the corresponding provision of, this Act. (7) Without prejudice to the generality of subsection (6) of this section— (a) any enactment which refers to the procedure for enforcing payment of poor rate, or to any part of that procedure, shall be construed as referring to the procedure prescribed by Part VI of this Act, or to the corresponding part of that procedure ; and (b) the reference in rule 45 of the Magistrates Courts Rules 1952 to section 67(2) of the Magistrates Courts Act 1952 shall include a reference to section 102(5) of this Act. (8) Any reference in any Act passed before this Act to a parish shall, unless the contrary intention appears, be construed as a reference to an area which is a rating district within the meaning of this Act, except that— (a) it shall not include any area which, under section 68(4) of the Rating and Valuation Act 1925, was a parish within the meaning and for the purposes of that Act only by reason of being a contributory place or an area otherwise subject to separate or differential rating ; (b) it shall not include a rating district consisting of part only of a rating area in Greater London except when used in an enactment relating to rating or valuation. (9) In section 2(7) of the Rating and Valuation Act 1925, for the words " an urban rating area ", and, in paragraph 5(a) of Schedule 2 to the Licensing Act 1964, for the words " an urban parish ", there shall be substituted the words " a rating area other than a rural district ". (10) In Schedule 1 to the Local Government Act 1966— (a) in paragraph 6 of Part II, for the reference to rules under section 25 of that Act there shall be substituted a reference to rules made by virtue of section 113(1)(c) of this Act; (b) in paragraph 1 of Part III, for the reference to section 6 of that Act there shall be substituted a reference to section 48 of this Act.

Propose a change

117 Repeals and savings.

(1) The enactments specified in Part I of Schedule 14 to this Act are hereby repealed to the extent respectively specified in the third column of that Schedule; and the instruments or parts of instruments specified in Part II of that Schedule are hereby revoked. (2) The following enactments, namely, the Rating (Interim Relief) Act 1964 and section 47 of this Act, are hereby repealed as from 1st April 1968 except as respects any period before that date; but nothing in this Act shall affect the operation of the said Act of 1964 as respects any such period. (3) Any instrument in force at the commencement of this Act and made or having effect as if made under any enactment repealed by and re-enacted in this Act, and anything whatsoever done under or by virtue of any such enactment, shall be deemed to have been made or done under or by virtue of the corresponding provision of this Act; and anything begun under any such enactment may be continued under this Act as if begun under this Act. (4) Any question with respect to the matters dealt with by this Act arising in respect of, or of a liability incurred during, any period before the commencement of this Act shall be determined as if this Act had not been passed. (5) Subject as otherwise expressly provided in this Act, nothing therein contained shall affect— (a) the principles on which hereditaments are to be valued or any privilege or any provision for the making of a valuation on any exceptional principle; or (b) any exemption from or privilege in respect of rating conferred by any local Act or order; or (c) any provision in any local Act under which the owner of a hereditament is liable to pay or bear a portion of any rate in relief of the occupier without being entitled to any commission, reduction, or allowance in respect of that liability; or (d) any statutory provision authorising appointment of a person to raise a rate on default being made by a local authority in performing any duty or making any payment. (6) Subsection (5) of this section shall not apply to any exemption or privilege conferred by a local Act or order passed or made before 22nd December 1925 unless that exemption or privilege either— (a) is continued in operation by a scheme such as is mentioned in subsection (7) of this section which is for the time being in force; or (b) was enjoyed in practice immediately before the commencement of this Act; and, without prejudice to subsection (12) of this section, paragraphs (b) to (d) of the said subsection (5) shall not apply to the inner London boroughs, the City of London or the Temples. (7) Notwithstanding anything in this Act or in the provisions with respect to county roads of the Highways Act 1959, but subject to subsections (8) and (9) of this section, any scheme such as is mentioned in section 64(2) of the Rating and Valuation Act 1925 or section 301 of the said Act of 1959 for the purpose of securing the continued operation of any exemption from or privilege in respect of rating, being a scheme in force immediately before the commencement of this Act, shall continue in force and have effect as if included in this Act. (8) In the case of any hereditament the rating authority (or, where the exemption continued is an exemption from a highways rate, the council of the county in which the hereditament is situated) and all persons interested in the hereditament may agree that any privilege or exemption in respect of that hereditament continued by any such scheme as is mentioned in subsection (7) of this section shall be surrendered and extinguished in consideration of such payments as may be agreed between them. (9) The Minister may, on an application in that behalf made by any person affected by a scheme such as is mentioned in subsection (7) of this section and after publishing notice of the proposed order in such manner as he thinks proper, by order vary or amend the scheme as he thinks proper; but if any person, being a person who will in the opinion of the Minister be affected by the proposed order, gives notice in writing to the Minister that he objects to the proposed order— (a) the Minister shall, before making the order, direct a local inquiry to be held for the purpose of determining whether the order ought or ought not to be made; and (b) if the Minister after receiving the report of the inquiry is of opinion that the order ought to be made either as originally proposed by him or with any variations or modifications, he may make the order accordingly, but, unless the objection is withdrawn, the order shall be a provisional order only and shall not be of any validity unless and until it has been confirmed by Act of Parliament (10) Any of the following instruments in force immediately before the commencement of this Act, that is to say— (a) any order made under section 66 of the Rating and Valuation Act 1925 adapting the provisions of any local Act; (b) any order made under section 70(3) of the Local Government Act 1948 for the continuance in force of any provision of any local Act; (c) any regulations made under section 71(a) to (c) of the said Act of 1948, shall continue in force in the like manner, subject to the like power of revocation or variation, as if the said section 66, 70(3) or 71(a) to (c), as the case may be, had been re-enacted in this Act. (11) Notwithstanding the repeal by this Act of section 5(4) of the Rating and Valuation Act 1961, section 41(2) of the Pipe-lines Act 1962 and section 3(7) of the Gas Act 1965, the Schedule to the Plant and Machinery (Rating) Order 1960 shall continue to have effect as amended by virtue of the said sections 5(4), 41(2) and 3(7). (12) Nothing in this Act shall affect the operation of any provision of a local Act or order so far as that provision was in force immediately before the commencement of this Act. (13) The provisions of this section and of sections 107 and 116 of this Act shall be without prejudice to the general application to this Act of section 38 of the Interpretation Act 1889 (which relates to the effect of repeals).

Propose a change

118 Application to Isles of Stilly.

(1) Subject to any order under subsection (2) of this section, references in this Act to a rating area or rating authority shall, in relation to the Isles of Stilly, be construed as references respectively to those Isles and to the Council of those Isles. (2) The Minister may by order direct that the provisions of this Act shall apply to the Isles of Stilly subject to such exceptions, adaptations and modifications, if any, as may be specified in the order.

Propose a change

119 Short title, extent and commencement.

(1) This Act may be cited as the General Rate Act 1967. (2) This Act except section 104(2) and the repeal of section 9(2) of the Distress for Rates Act 1960 shall not extend to Northern Ireland. (3) This Act, except as aforesaid and except for paragraph 6 of Schedule 5, shall not extend to Scotland. (4) This Act shall come into force on such day as the Minister of Housing and Local Government may by order appoint, not being earlier than whichever of the following dates is the latest, that is to say— (a) 1st April 1967 ; (b) the day appointed under section 38(1) of the Local Government Act 1966; (c) the date of commencement of the first order to be made under section 118(2) of this Act.

Propose a change

← Find another law