30 Calculation or apportionment of sums to be according to net annual valuation.
(1) Where in pursuance of any enactment, statutory order or agreement any sum is required to be calculated according to the gross annual valuation of any area or is required to be apportioned and allocated among local authorities or other bodies according to the gross annual valuation of any two or more areas, such calculation or such apportionment and allocation, as the case may be, shall, on and after the sixteenth day of May, nineteen hundred and sixty–one, be made according to the net annual valuation of the area or areas in question.
(2) Subsection (2) of section two hundred and eighteen of the Act of 1947 (which subsection contains provisions relating to the apportionment of expenditure among local authorities) shall on and after the date mentioned in the foregoing subsection have effect as if for the words “gross annual valuation” appearing therein there were substituted the words “net annual valuations”.
The deduction allowed to an owner of lands and heritages in pursuance of sections two hundred and thirty–nine, two hundred and forty and two hundred and forty–one of the Act of 1947 (which sections provide for the recovery from the owner of certain lands and heritages of the occupiers’ rates payable in respect thereof) shall after the commencement of the year first commencing after the passing of this Act be two and one–half per centum or such larger sum not exceeding five per centum as the rating authority and the owner may in any case agree or as may, in default of such agreement, be fixed by the sheriff on application by the rating authority or the owner.
Section two hundred and forty–eight of the Act of 1947, (which provides that a claim against any person in respect of rates due by him shall have priority over other claims against such person) shall have effect as if the following proviso were inserted at the end of subsection (2), namely:— “ Provided that nothing in this section shall authorise the recovery from the person who has taken the goods and effects of any sum exceeding the amount recovered by that person under deduction of the expenses of and incidental to the taking of such goods and effects and their preservation and sale. ”
36 Amendment of Seventh Schedule to Housing (Scotland) Act, 1950.
On and after the sixteenth day of May first occurring after the passing of this Act the Seventh Schedule to the Housing (Scotland) Act, 1950 (which contains provisions for the purpose of determining the amount of the contributions which the Secretary of State is required or authorised under cerain enactments to make to a local authority), shall have effect as if for sub–paragraph (2) of paragraph 5 thereof there were substituted the following sub–paragraph:—
(2) The estimated expenditure for the financial year shall be the sum of the amounts ascertained under heads (c), (d) and (e) of the foregoing sub–paragraph and an amount equal to the owner’s rates for the financial year in which the Valuation and Rating (Scotland) Act, 1956, passed.
38 Amendment of s. 1 (9) of Land Drainage (Scotland) Act, 1941.
On and after the sixteenth day of May, nineteen hundred and sixty–one, subsection (9) of section one of the Land Drainage (Scotland) Act, 1941, shall have effect as if for the words from “in proportion to the gross annual value” to the end of the subsection there were substituted the words “in such proportions as, failing agreement, may be determined by the Secretary of State”.
There shall be paid out of moneys provided by Parliament—
(a) any increase attributable to the passing of this Act in the sums payable out of moneys so provided under the Act of 1954; and
(b) any increase attributable to the passing of this Act in the sums payable out of moneys so provided under section ten of the Police (Scotland) Act, 1946; and
(c) all expenses incurred by the Secretary of State under this Act.
(1) Any power to make an order conferred on the Secretary of State by this Act, other than the power conferred on him by paragraph 2 or paragraph 7 of the Fourth Schedule to this Act, shall include a power exercisable in the like manner to make an order varying or revoking any order so made.
(2) An order made by the Secretary of State under this Act may contain such incidental, consequential and supplemental provisions as appear to the Secretary of State to be necessary or proper for bringing the order into operation and giving full effect thereto.
(1) In this Act, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say—
“the Act of 1947” means the Local Government (Scotland) Act, 1947;
“the Act of 1948” means the Local Government Act, 1948;
“the Act of 1954” means the Local Government (Financial Provisions) (Scotland) Act, 1954;
. . .
. . .
“drain” means a drain used for the drainage of one building or of any buildings or yards pertaining to buildings within the same curtilage;
“First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;
. . .
“ gas ” includes gas in a liquid state, but—
(a) the liquefaction of gas, and
(b) the evaporation of gas in a liquid state,
shall not of themselves be taken to constitute the manufacture of gas or the application of a process to gas
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
“local authority” has the like meaning as in the Act of 1947;
“net annual valuation”, in relation to any area, means the total of the net annual values of the lands and heritages in that area;
“officer” includes servant;
“rate” means any rate, . . . the proceeds of which are applicable to public local purposes and which is leviable in respect of lands and heritages, but does not include—
(a) the fishery assessment levied under the Salmon Fisheries (Scotland) Act, 1862, and the Acts amending that Act or under any corresponding provision of a local Act; or
(b) any rate payable under section one of the Land Drainage (Scotland) Act, 1941;
“rateable valuation”, in relation to any area, means the total of the rateable values of the lands and heritages in that area;
. . .
“sewer” does not include a drain as defined in this section but, save as aforesaid, includes all sewers and drains used for the drainage of buildings and yards pertaining to buildings;
“ the Valuation Acts ” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation;
...
“valuation area” has the meaning assigned to it by section one of this Act;
“valuation authority” has the meaning assigned to it by section 27 of the Local Government etc. (Scotland) Act 1994;
“year” means a period of twelve months beginning with the sixteenth day of May, and “the year 1956–57” means the year beginning with the sixteenth day of May, nineteen hundred and fifty–six, and any corresponding expression in which two years are similarly mentioned means the year beginning with the sixteenth day of May in the first mentioned of those two years.
(2) For the purpose of the application of this Act (except section sixteen and Part IV thereof and the Third Schedule thereto) to any valuation area for which the valuation roll comes into force on a day other than the sixteenth day of May, any reference in this Act to the last–mentioned day shall be construed as a reference to that other day; and for the purpose of the application of the said section sixteen and the said Third Schedule to the area of any local authority whose financial year commences on a day other than the sixteenth day of May, any reference in this Act to the last–mentioned day shall be construed as a reference to that other day.
(3) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended or extended by any other enactment including this Act.
1 Where immediately before the commencement of the year first commencing after the passing of this Act (hereinafter referred to as “the relevant year”) any lands and heritages are let under a lease other than such a lease as is mentioned in the next following paragraph, then subject to the following provisions of this Schedule and sub–paragraphs (7) to (10) of paragraph 1 of Schedule 8 to the Rent (Scotland) Act 1971 the rent payable to the landlord by the tenant in respect of that year and of any subsequent year shall be reduced—
(a) where the rent is payable in respect of the period of a year, by an amount equal to the owner’s share of the rates payable in respect of the lands and heritages for the year in which this Act passed;
(b) where the rent is payable in respect of any lesser period, by an amount which bears the same proportion to the owner’s share of the rates so payable as the period in respect of which the rent is payable bears to the period of a year:
Provided that the foregoing provisions of this paragraph shall not apply in relation to any such lease unless immediately before the commencement of the relevant year the occupiers’ rates in respect of the lands and heritages let under the lease are payable by the tenant or by a sub–tenant.
2 Where immediately before the commencement of the relevant year any lands and heritages are let under a lease for a period of more than twenty–one years or, in the case of minerals, thirty–one years, then subject to the following provisions of this Schedule and sub–paragraphs (7) to (10) of paragraph 1 of Schedule 8 to the Rent (Scotland) Act 1971 the rent payable under the lease in respect of that year and of any subsequent year shall be reduced by an amount which bears the same proportion to the owner’s share of the rates payable in respect of the lands and heritages for the year in which this Act passed as the rent payable under the lease bears to the gross annual value of the lands and heritages for the last–mentioned year:
Provided that the foregoing provisions of this paragraph shall not apply in relation to any such lease where by virtue of the terms thereof there is not available to the lessee thereunder the right of relief against the landlord conferred by section six of the Lands Valuation (Scotland) Act, 1854.
3 (1) Where immediately before the commencement of the relevant year any lands and heritages are let under a lease in terms of which the rent payable falls, or may fall, to be varied on a date occurring after the commencement of the said year, being a lease in relation to which either of the foregoing paragraphs applies, the rent payable in respect of any period after that date shall be a sum equal to the rent which would, apart from this Act, have been then payable reduced by an amount equal to the relevant fraction of such last–mentioned rent.
(2) In this Schedule the expression “relevant fraction” means—
(a) as applied to any amount related to lands and heritages to which subsection (1) of section twelve of the Rating (Scotland) Act, 1926, or section forty–five of the Local Government (Scotland) Act, 1929, applies, a fraction of which the numerator is the owner’s share of the rates payable in respect of such lands and heritages for the year in which this Act passed and the denominator is the gross annual value of those lands and heritages for that year; and
(b) as applied to any amount related to any other lands and heritages, a fraction of which the numerator is the number of pence per pound of rateable value payable by way of owner’s rates in respect of such lands and heritages for the year in which this Act passed and the denominator is two hundred and forty.
4 Where immediately before the commencement of the relevant year any lands and heritages are let under a lease in terms of which the tenant is under an obligation to pay to the landlord an amount in respect of owners’ rates, being a lease in relation to which paragraph 1 of this Schedule applies, then—
(a) on and after the commencement of the said year the tenant shall be relieved of such obligation; and
(b) the rent to be reduced in accordance with the foregoing provisions of this Schedule in any year shall be ascertained by taking the rent payable to the landlord by the tenant in respect of that year and adding thereto the amount payable to the landlord by the tenant in respect of owner’s rates for the year in which this Act passed.
5 (1) Where by virtue of any condition contained in a lease to which paragraph 1 or paragraph 2 of this Schedule applies the rent payable to the landlord by the tenant would, apart from this paragraph, fall to be reduced in consequence of the passing of this Act such condition shall not have effect.
(2) Where the rent payable under any lease to which paragraph 1 or paragraph 2 of this Schedule applies is varied by agreement between the parties made after the commencement of the relevant year or by virtue of arbitration or a decision of any court after such commencement the foregoing provisions of this Schedule (apart from sub–paragraph (2) of paragraph 3 thereof) shall cease to apply in relation to such lease.
6—8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Where at the commencement of the relevant year the amount of the rent or, as the case may be, the maximum amount of the rent is fixed, determined or approved in respect of any dwelling–house by or in pursuance of any of the enactments specified in the next succeeding paragraph, the amount of such rent or, as the case may be, such maximum amount of the rent shall be reduced by an amount equal to the relevant fraction of such rent or maximum rent.
10 The enactments referred to in the last foregoing paragraph are—
(a) paragraph (b) of subsection (1) of section three of the Housing (Rural Workers) Act, 1926;
(b) section eighty of the Housing (Scotland) Act, 1950;
(c) subsection (3) of section one hundred and one of the Housing (Scotland) Act, 1950;
(d) subsection (3) of section one hundred and one of the Housing (Scotland) Act, 1950, as applied by subsection (8) of section three of the Housing (Scotland) Act, 1952;
(e) section one hundred and thirteen of the Housing (Scotland) Act, 1950;
(f) paragraph (c) (ii) of subsection (1) of section one hundred and fourteen of the Housing (Scotland) Act, 1950;
(g) section one hundred and twenty–one of the Housing (Scotland) Act, 1950;
(h) section six of Housing (Repairs and Rents) (Scotland) Act, 1954.
11 Where the maximum rent of any dwelling–house which immediately before the commencement of the relevant year is subject to the conditions specified in subsection (1) of section one hundred and fourteen of the Housing (Scotland) Act, 1950, has been reduced under paragraph 9 of this Schedule, the local authority for the purposes of that Act shall send by registered post to the owner of the said dwelling–house notice in the prescribed form setting forth the effect of this Schedule on such maximum rent.
12 Where at any time after the commencement of the relevant year a dwelling–house becomes subject to the condition as to maximum rent specified in paragraph (c) of subsection (1) of section one hundred and fourteen of the Housing (Scotland) Act, 1950, and the maximum rent of such dwelling–house falls to be determined under that paragraph by reference to the rent which was payable under a lease which had terminated before the commencement of the said year, such maximum rent shall not be determined by reference to the rent payable under that lease but shall be determined by reference to that rent reduced by an amount equal to the relevant fraction of that rent.
13 It shall be the duty of any landlord who by virtue of section sixteen of this Act ceases to be liable in payment of any rate to give, not later than the commencement of the relevant year, to the occupier who becomes liable in payment of such rate, notice in the prescribed form setting forth the total amount of such rate in the year in which this Act passed, or the proportion thereof attributable to the lands and heritages occupied by the occupier, as the case may be, and such other information as appears to the Secretary of State expedient for informing the occupier of the effect of this Schedule.
14 Any dispute as to the amount of the owner’s share of the rates payable in respect of any lands and heritages shall, failing agreement between the parties, be determined by the rating authority, whose decision shall be final.
15 For the purposes of this Schedule—
(a) the expression “lease” means a letting for a term of years or for lives or for lives and years or from year to year or for a part of a year, and includes a sub–lease; and “landlord,” “tenant” and “lessee” shall be construed accordingly;
(b) a lease shall be deemed to have been entered into on the date of the term of entry thereunder;
(c) a tenant shall include a tenant as defined in paragraph (g) of subsection (1) of section twelve of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1920 or by virtue of being a statutory tenant within the meaning of the Rent (Scotland) Act 1971, and a tenant or lessee occupying under tacit relocation following on a lease or by virtue of the Rent and Mortgage Interest Restrictions Acts, 1920 to 1939 or the Rent (Scotland) Act 1971, after the termination of a lease shall be deemed to be occupying under that lease;
(d) a landholder or a statutory small tenant within the meaning of the Small Landholders (Scotland) Acts, 1886 to 1931, who is occupying a holding immediately before the commencement of the relevant year, and a crofter within the meaning of the Crofters (Scotland) Act, 1955, who is occupying a croft immediately before such commencement, and the statutory successor of any such landholder, statutory small tenant or crofter, shall be deemed to be occupying the holding or croft, as the case may be, under a lease for a period of not more than twenty–one years.
(e) “prescribed” means prescribed by regulations made by statutory instrument by the Secretary of State.
FOURTH SCHEDULE New Provisions for Rating Gas Boards
Section 24.
Part I
Calculation of rateable value on which rates are to be assessed
1 The provisions of this Part of this Schedule shall have effect for the purpose of calculating in respect of the year subsequent to the year following the appointed day (hereinafter referred to as “the basic year”) and of any subsequent year, the rateable value of the lands and heritages which a Gas Board are to be treated as occupying as mentioned in subsection (1) of section twenty–four of this Act.
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The power to make an order conferred on the Secretary of State by this paragraph shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
3 For the purposes of this Schedule the standard number of therms shall be 157, 613, 661
4 (1) For the basic year and each year subsequent to the basic year each Gas Board’s basic rateable valuation shall be adjusted in accordance with the following provisions of this paragraph, and such basic rateable valuation as so adjusted shall be the rateable valuation of that Board’s undertaking for that year.
(2) For each such year each Gas Board shall—
(a) estimate and certify the total number of therms supplied by the Board to consumers in Scotland during the twelve months ending with the thirty–first day of March falling within the immediately preceding year, and
(b) calculate and certify the amount by which that total exceeds, or falls short of, the Board’s standard number of therms;
and the Board’s basic rateable valuation shall be adjusted for that year by multiplying it by the fraction of which—
(i) the numerator is the Board’s standard number of therms increased by one–fifth of the said excess, or, as the case may be, decreased by one–fifth of the said deficiency, and
(ii) the denominator is the Board’s standard number of therms.
5 (1) Each Gas Board’s rateable valuation for any year shall be apportioned in respect of that year among all separately rated areas in which any therms were supplied by the Board to consumers, or manufactured by the Board, during the twelve months ending with the thirty–first day of March falling within the immediately preceding year, and the proportion of the rateable valuation to be allocated to any one of those areas shall be ascertained by multiplying the rateable valuation by the fraction of which—
(a) the numerator is the number of therms supplied by the Board to consumers in that area during the said twelve months, as estimated and certified by the Board, plus nine–tenths of the number of therms (if any) manufactured in that area by the Board during the said twelve months, as so estimated and certified, and
(b) the denominator is the total number of therms supplied by the Board to consumers in Scotlandduring the said twelve months, as estimated and certified by the Board, plus nine–tenths of the total number of therms manufactured by the Board during the said twelve months, as so estimated and certified.
(2) For the purpose of the apportionment in respect of any year of a Gas Board’s rateable valuation for that year among separately rated areas, all such areas which are in existence at the commencement of the said year shall be deemed to have existed during the twelve months ending with the thirty–first day of March falling within the immediately preceding year and to have had the same boundaries during the said twelve months as they have at the commencement of the first–mentioned year.
6 The amount which, in accordance with the last foregoing paragraph, is allocated for any year to a separately rated area, in the case of a Gas Board, shall be the rateable value and the net annual value of the lands and heritages which that Board is to be treated as occupying in that area for that year.
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
Supplementary Provisions
9 It shall be the duty of each Gas Board, before the first day of August in any year, to transmit to the Assessor of Public Undertakings (Scotland) (hereinafter referred to as “the Assessor”) a statement setting out particulars of all the matters estimated, calculated and certified for the purpose of computing any adjustment in the basic rateable valuation of that Board which falls to be made in that year under paragraph 4 of this Schedule and of apportioning the Board’s rateable valuation for that year among separately rated areas.
10 On receipt of a statement under the last foregoing paragraph, the Assessor shall (if necessary) adjust the Gas Board’s basic rateable valuation, calculate the rateable value of the lands and heritages which that Board are to be treated as occupying during the year in question in each separately rated area, and shall enter such rateable values in the valuation roll to be made up by him and notify the amount thereof to the local authority concerned and to the Board before the eighth day of September in that year.direct the local assessor under section 5 of the Local Government (Scotland) Act 1975 to enter the lands and heritages at such rateable values in the valuation roll and shall notify the amount of the rateable values to the rating authority concerned and to the Board before such date as may be prescribed.
11 (1) The provisions of this paragraph shall have effect in the case of a Gas Board where gas is manufactured by the Board in a gasworks which is situated partly in one separately rated area and partly in one or more other separately rated areas.
(2) For the purposes of subsection (1) of section twenty–four of this Act, the Gas Board shall be treated as manufacturing gas in each of the areas in which a part of the gasworks is situated, notwithstanding that no gas is actually manufactured in one or more of those areas.
(3) For the purposes of paragraph 5 of this Schedule, the gas manufactured in the gasworks in any year shall be treated as apportioned between all the separately rated areas in which parts of the gasworks are situated in such proportions as may be agreed between the rating authorities of those areas and the Gas Board:
Provided that if any apportionment required by this sub–paragraph for the purpose of apportioning the Board’s rateable valuation for any year has not been agreed between the local authorities and the Board before the first day of April falling within the immediately preceding year, the apportionment required by this sub–paragraph shall be made by the Secretary of State and notified by him to the local authorities and to the Board as soon as may be after the said first day of April.
(4) In this paragraph “gasworks” means any group of premises within one curtilage which is occupied by the Gas Board for the purposes of the manufacture of gas:
Provided that a group of premises shall not be treated as being otherwise than within one curtilage by reason only that it is traversed by a public right of way.
12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .