Law

Local Government (Scotland) Act 1975

United Kingdom · statute

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In force since 2023-04-01, 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.

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Contents: 59 provisions
  1. Title and introductory text
  2. 1 The valuation roll and revaluation.
  3. 1A Valuation of shootings and deer forests
  4. 1B Draft valuation roll and draft valuation notices
  5. 2 Alterations to valuation roll which is in force.
  6. 2A Mark in valuation roll for new or improved properties
  7. 3 Provisions supplementary to sections 1 and 2.
  8. 3ZA Proposal to alter entry in valuation roll
  9. 3ZB Appeal to the First-tier Tribunal
  10. 3A Assessor’s powers of entry for valuation purposes.
  11. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  12. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  13. 6 Valuation by formula of certain lands and heritages.
  14. 7 Levying of rates.
  15. 7A Provisions as to setting of non-domestic rates.
  16. 7B Provisions as to setting of non-domestic rates.
  17. 8 Payment of rates by instalments.
  18. 8A Failure to pay instalments
  19. 9 Restriction on rates payable when valuation appeal is pending.
  20. 9A Interest on rates paid in error.
  21. 10 Collection of rates by housing body on behalf of rating authority.
  22. 11 Assessment roll.
  23. 12 Rate support grants.
  24. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  25. 14 Termination of certain existing grants for roads and public transport.
  26. 15 Termination of certain existing grants to local authorities for certain other purposes.
  27. 15A Direct Labour Organisation/ Direct Services Organisation Accounts.
  28. 16 Borrowing and lending by local authorities and certain other bodies and certain of their funds.
  29. 17 Remuneration and expenses of members of Commission for Local Authority Accounts.
  30. 18 Financial year of local authorities.
  31. 19 Amendment of section 201 of Act of 1947.
  32. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  33. 21 Commissioner for Local Administration.
  34. 22 Body to be designated by Secretary of State for purposes of Part II.
  35. 23 Authorities subject to investigation.
  36. 24 Matters subject to investigation.
  37. 25 Provisions relating to complaints.
  38. 26 Procedure in respect of investigations.
  39. 27 Power of Commissioner to require information and other matters relating to investigations.
  40. 28 Reports on investigations.
  41. 29 Reports on investigations: further provisions.
  42. 29A Consideration of adverse reports.
  43. 30 Law of defamation and limitation on disclosure of information by Commissioner.
  44. 31 Consultation between Commissioner, the Parliamentary Commissioner and the Health Service Commissioner.
  45. 32 Interpretation of Part II.
  46. 33 Allowances for members of children’s panels and Children’s Panel Advisory Committees
  47. 34 Transference of social workers of Health Boards to local authority employment.
  48. 35 Orders and regulations.
  49. 36 Expenses.
  50. 37 General interpretation.
  51. 38 Minor and consequential amendments and repeals.
  52. 39 Short title, commencement, construction, savings and extent.
  53. SCHEDULE 1 . . .
  54. SCHEDULE 2 Amendment of Provisions of Local Government (Scotland) Act 1966 Relating to Rate Support Grants
  55. SCHEDULE 3 Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
  56. SCHEDULE 4
  57. SCHEDULE 5
  58. SCHEDULE 6 Adaptation and Amendment of Enactments
  59. SCHEDULE 7 Repeals

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59 provisions

29 Reports on investigations: further provisions.

(1) This section applies where the Commissioner reports that injustice has been caused to a person aggrieved in consequence of maladministration. (2) The report shall be laid before the authority concerned and it shall be the duty of that authority to consider the report and, within the period of three months beginning with the date on which they received the report, or such longer period as the Commissioner may agree in writing, to notify the Commissioner of the action which the authority have taken or propose to take. (2A) If the Commissioner— (a) does not receive the notification required by subsection (2) above within the period allowed by or under that subsection, or (b) is not satisfied with the action which the authority concerned have taken or propose to take, or (c) does not within a period of three months beginning with the end of the period so allowed, or such longer period as the Commissioner may agree in writing, receive confirmation from the authority concerned that they have taken action, as proposed, to the satisfaction of the Commissioner, he shall make a further report setting out those facts and making recommendations. (2B) Those recommendations are such recommendations as the Commissioner thinks fit to make with respect to the action which, in his opinion, the authority concerned should take to remedy the injustice to the person aggrieved and to prevent similar injustice being caused in the future. (2C) Section 28 of this Act, with any necessary modifications, and subsection (2) above shall apply to a report under subsection (2A) above as they apply to a report under that section. (2D) If the Commissioner— (a) does not receive the notification required by subsection (2) above as applied by subsection (2C) above within the period allowed by or under that subsection or is satisfied before the period allowed by that subsection has expired that the authority concerned have decided to take no action; or (b) is not satisfied with the action which the authority concerned have taken or propose to take; or (c) does not within a period of three months beginning with the end of the period allowed by or under subsection (2) above as applied by subsection (2C) above, or such longer period as the Commissioner may agree in writing, receive confirmation from the authority concerned that they have taken action, as proposed, to the satisfaction of the Commissioner, he may, by notice to the authority, require them to arrange for a statement to be published in accordance with subsections (2E) and (2F) below. (2E) The statement referred to in subsection (2D) above is a statement, in such form as the authority concerned and the Commissioner may agree, consisting of— (a) details of any action recommended by the Commissioner in his further report which the authority have not taken; (b) such supporting material as the Commissioner may require; and (c) if the authority so require, a statement of the reasons for their having taken no action on, or not the action recommended in, the report. (2F) The requirements for the publication of the statement are that— (a) publication shall be in any two editions within a fortnight of a newspaper circulating in the area of the authority agreed with the Commissioner or, in default of agreement, nominated by him; and (b) publication in the first such edition shall be arranged for the earliest practicable date. (2G) If the authority concerned— (a) fail to arrange for the publication of the statement in accordance with subsections (2E) and (2F) above, or (b) are unable, within the period of one month beginning with the date on which they received the notice under subsection (2D) above, or such longer period as the Commissioner may agree in writing, to agree with the Commissioner the form of the statement to be published, the Commissioner shall arrange for such a statement as is mentioned in subsection (2E) above to be published in any two editions within a fortnight of a newspaper circulating within the authority’s area. (2H) The authority concerned shall reimburse the Commissioner on demand any reasonable expenses incurred by the Commissioner in performing his duty under subsection (2G) above. (3) In any case where— (a) a report is laid before an authority under subsection (2) or (2C) above, and (b) on consideration of the report, it appears to the authority that a payment should be made to, or some other benefit should be provided for, a person who has suffered injustice in consequence of maladministration to which the report relates, the authority may incur such expenditure as appears to them to be appropriate in making such a payment or providing such a benefit.

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29A Consideration of adverse reports.

(1) Subject to subsection (3) below, any power of an authority to have their functions discharged by any person or body of persons acting for the authority shall, as respects the consideration of a further report of the Commissioner under section 29(2A) of this Act, be subject to the restriction that, if it is proposed to take no action on, or not the action recommended in, the report, consideration of the report shall be referred to the authority. (2) Consideration of a further report of the Commissioner under section 29(2A) of this Act by— (a) any such committee as is mentioned in section 23(2)(d) of this Act; or (b) an education committee appointed under section 124 of the Act of 1973; shall be subject to a corresponding restriction. (3) The restriction imposed by subsections (1) and (2) above does not apply where the report recommends action to be taken by . . .— (a) a joint committeeestablished under section 56 of the Act of 1973 . . .; or (b) a joint board referred to in paragraph (a) or (b) of subsection (2) of section 23 of this Act (fire and police joint boards) or a joint committee referred to in paragraph (e) of that subsection (local government and teachers’ superannuation joint committees) (4) If an authority considering a further report of the Commissioner under section 29(2A) of this Act take into consideration a report by a person or body with an interest in the Commissioner’s report, they shall not conclude their consideration of the Commissioner’s report without also having taken into consideration a report by a person or body with no interest in the Commissioner’s report. (5) No member of an authority to which this Part of this Act applies or of a committee or board mentioned in subsection (2) or (3) above shall vote on any question with respect to a report or further report under this Part of this Act in which he is named and criticised by the Commissioner.

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30 Law of defamation and limitation on disclosure of information by Commissioner.

(1) For the purposes of the law of defamation, any such publication as is hereinafter mentioned shall be absolutely privileged, that is to say— (a) the publication of any matter in communications between a member or officer of an authority and the Commissioner, or any of his officers, for the purposes of this Part of this Act; (b) the publication of any matter by the Commissioner or any of his officers, in communicating with a complainant for the purposes of this Part of this Act; (c) the publication of any matter in preparing, making and sending a report or statement in accordance with section 28 or 29 of this Act, or, subject to section 28(7) of this Act, in making copies of a report available as provided by section 28(4) above; (d) the publication of any matter contained in a report by the Commissioner which has been made available to the public, being publication by inclusion in a report made or published under section 21 of this Act. (e) the publication of any matter by inclusion in a statement published in accordance with section 29(2D), (2E) and (2F) or (2G) of this Act. (2) Information obtained by the Commissioner, or any of his officers, in the course of or for the purposes of an investigation under this Part of this Act shall not be disclosed except— (a) for the purposes of the investigation and of any report to be made under section 28 or 29 of this Act; or (b) for the purposes of any proceedings for an offence under the Official Secrets Acts 1911 to 1939 alleged to have been committed in respect of information obtained, by virtue of this Part of this Act, by the Commissioner or any of his officers or for an offence of perjury alleged to have been committed in the course of an investigation under this Part of this Act or for the purposes of an inquiry with a view to the taking of such proceedings, or (c) for the purpose of any proceedings under section 27(9) of this Act, and the Commissioner and his officers shall not be called upon to give evidence in any proceedings (other than proceedings within paragraph (b) or (c) above) of matters coming to his or their knowledge in the course of an investigation under this Part of this Act. (3) A Minister of the Crown or any of the authorities mentioned in section 23 of this Act may give notice in writing to the Commissioner with respect to any document or information specified in the notice, or any class of documents or information so specified, that in the opinion of the Minister, or as the case may be of the authority, the disclosure of that document or information, or of documents or information of that class, would be contrary to the public interest; and where such a notice is given nothing in this Part of this Act shall be construed as authorising or requiring the Commissioner or any member of his staff to communicate to any other person, or for any purpose, any document or information specified in the notice, or any document or information of a class so specified: Provided that a notice given under this subsection by any authority may be discharged by the Secretary of State. (4) Nothing in subsection (3) above shall affect the obligations imposed by subsections (3) and (4) of section 27 of this Act. (5) Where information is disclosed in accordance with section 27(3) of this Act, being information which is derived from a communication from a government department, and which has not been made public, the Commissioner shall not without the written consent of an officer of the government department make a report which includes all or any of that information unless he has given the department not less than one month’s notice in writing of his intention. (5A) Information obtained from the Information Commissioner by virtue of section 76 of the Freedom of Information Act 2000 shall be treated for the purposes of subsection (2) as obtained for the purposes of an investigation under this Part of this Act and, in relation to such information, the reference in subsection (2)(a) to the investigation shall have effect as a reference to any investigation. (6) The provisions of this section shall apply to the Commissioners of Customs and Excise and Commissioners of Inland Revenue as they apply to a Minister of the Crown.

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31 Consultation between Commissioner, the Parliamentary Commissioner and the Health Service Commissioner.

(1) If, at any stage in the course of conducting an investigation under this Part of this Act, the Commissioner forms the opinion that the complaint relates partly to a matter which could be the subject of an investigation— (a) by the Parliamentary Commissioner, in accordance with section 5 of the Act of 1967, or (b) by the Health Service Commissioner for Scotland in accordance with the Act of 1993, he shall consult with the appropriate Commissioner about the complaint and, if he considers it necessary, inform the person initiating the complaint under this Part of this Act of the steps necessary to initiate a complaint under the Act of 1967 or under the Act of 1993, as the case may be. (2) Where, by virtue of subsection (1) above, the Commissioner consults the Parliamentary Commissioner or the Health Service Commissioner in relation to a complaint under this Part of this Act, he may consult that Commissioner about any matter relating to the complaint, including— (a) the conduct of any investigation into the complaint, and (b) the form, content and publication of any report of the results of such an investigation. (3) If, at any stage in the course of conducting an investigation under the Act of 1967, the Parliamentary Commissioner forms the opinion that the complaint relates partly to a matter which could be the subject of an investigation under this Part of this Act, he shall consult with the Commissioner about the complaint and, if he considers it neccessary, inform the person initiating the complaint . . . of the steps neccessary to initiate a complaint under this Part of this Act. (4) Where, by virtue of subsection (3) above, the Commissioner is consulted about a complaint under the Act of 1967 . . ., subsection (2) above shall apply (with the necessary modifications) as it applies in relation to consultations held by virtue of subsection (1) above. (5) Nothing in section 11(2) of the Act of 1967, in section 15 of the Act of 1993, or in section 30(2) of this Act (restrictions of disclosure of information) shall apply in relation to the disclosure of information by any of the Commissioners mentioned in this section, or by any of their officers, in the course of consultations held in accordance with this section. (6) In this section the “ Act of 1967” means the Parliamentary Commissioner Act 1967 and the “Act of 1993” means the Health Service Commissioners Act 1993.

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32 Interpretation of Part II.

(1) In this Part of this Act, unless the context otherwise requires— “action” includes failure to act, and other expressions connoting action shall be construed accordingly; “the Commissioner” means the Commissioner for Local Administration in Scotland; “person aggrieved” means the person who claims or is alleged to have sustained any such injustice as is mentioned in section 24(1) of this Act; “the Parliamentary Commissioner” means the Parliamentary Commissioner for Administration; “the designated body” means the body designated under section 22 of this Act; “tribunal” includes the person constituting a tribunal consisting of one person. (1A) In this Part of this Act (other than section 24), references to the authority concerned are— (a) in relation to action taken by a person who is discharging by virtue of section 56(1) of the Act of 1973 any of the functions of a local authority, references to the local authority whose functions that person is discharging; (b) in relation to action taken by a member or officer of a body which is discharging by virtue of section 56(1) of the Act of 1973 any of the functions of a local authority, references to the local authority whose functions that body is discharging; (c) in relation to action taken by a member or officer of an authority to which this Part of this Act applies, (and except where paragraph (a) or (b) above applies) references to the authority of which he is a member or officer. (2) It is hereby declared that nothing in this Part of this Act authorises or requires the Commissioner to question the merits of a decision taken without maladministration by an authority in the exercise of a discretion vested in that authority. (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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33 Allowances for members of children’s panels and Children’s Panel Advisory Committees

In Schedule 3 to the Social Work (Scotland) Act 1968 (children’s panels), for paragraph 8 there shall be substituted the following paragraph— 8 (1) A local authority may pay— (a) to a member or possible member of the children’s panel in repspect of his attendance at a children’s hearing or at training arranged under paragraph 6 or 7 of this Schedule ; (b) to a member of the Children’s Panel Advisory Committee, who is not also a member of a body to which sections 45 and 46 of the Local Government (Scotland) Act 1973 appl, in respect of his attendance at a meeting of the Committee ; (c) to a memebr or possible member of the children’s panel or to such a member of the Children’s Advisory Committee as aforesaid in respect of the doing by him of anything approved by the authority, or anything of a class so approved, for the purpose of, or in connection with, the discharge of the functions of the panel or Committee, as the case may be ; allowances, in the nature of those payable under sections 45(4) and 46(1) of the said Act of 1973, being payments of such reasonable amounts as they may determine in any particular case or class of case and not exceeding the amounts prescribed under the sid section 45(4) and specified under the said section 46(1) for the corresponding allowances under those provisions. (2) A local authority may pay to a member of the Children’s Advisory Committee who is also a member of a body to which sections 45 and 46 of the said Act of 1973 apply— (a) in respect of this attendance at a meeting of the Committee ; (b) in respect of the doing by him of anything approved by the authority, or anything of a class so approved, for the purposes of, or in connection with, the discharge of the functions of the Committee ; allowances, in the nature of those payable under the said section 45 and subsection (1) of the said section 46, being payments of such reasonable amounts as they may determine in any particluar case or class of case and not exceeding the amounts prescribed under the said section 45 and specified under subsection (1) of the said section 46 for the corresponding allowances under those provisions. .

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34 Transference of social workers of Health Boards to local authority employment.

(1) The Secretary of State may by order make provision for the transfer to the employment of local authorites of persons of descriptions specified in the order who are for the time being employed in social work by Health Boards; and the order may include provision— (a) for transfers in pursuance of the order to be made on such days as may be determined by or under the order; and (b) as to the manner of determining whether an individual is a person liable to be transferred by virtue of this subsection and which authority is the authority to whose employment such a person is to be transferred. (2) A person transferred by virtue of subsection (1) above to the employment of a local authority shall not be required in the course of that employment to perform duties otherwise than at or in connection with a hospital or other health service establishment unless he has consented to perform such duties. (3) It shall be the duty of the Secretary of State by order to make provision for securing, in the case of a person transferred to the employment of a local authority by virtue of subsection (1) above— (a) that, while he is in the employment of that authority and has not been served with a notice in writing stating that it is served for the purposes of this subsection and specifying such new terms and conditions of employment as are mentioned in paragraph (b) below, the scale of his remuneration and, taken as a whole, the other terms and conditions of his employment by that authority are not less favourable to him than were immediately before the transfer those of the employment by the Health Board; (b) that any new terms and conditions determined by that authority for his employment by them are such that— (i) so long as he is engaged in duties reasonably comparable to the duties in which immediately before the transfer he was engaged in the employment by the Health Board, the scale of his remuneration and, taken as a whole, the other terms and conditions of his employment by that authority are not less favourable to him than were, immediately before the transfer, those of the employment by the Health Board, and (ii) so long as he is engaged in duties not so comparable, the terms and conditions of his employment by that authority (excluding terms as to remuneration) are, taken as a whole, not less favourable than as mentioned in sub-paragraph (i) above; (c) that for the purposes of any enactment specified in the order the employments from which and to which he was transferred by virtue of subsection (1) above are treated as one continuous employment; and an order made in pursuance of this subsection may contain provision for the determination of questions arising with respect to the effect in relation to any person of provision made by virtue of paragraphs (a) to (c) above. (4) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

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35 Orders and regulations.

(1) Any power to make orders or regulations conferred on the Secretary of State by any provision of this Act shall be exercisable by statutory instrument. (2) Any power to make an Order in Council or other order under any provision of this Act shall include power to make an order varying or revoking any order previously made under that provision. (3) Any order under this Act may contain such incidental, consequential and supplementary provisions as appear to the Secretary of State to be necessary or proper for bringing the order into operation and giving full effect thereto.

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36 Expenses.

There shall be defrayed out of money provided by Parliament— (a) any administrative expenses incurred by the Secretary of State under this Act; (b) any increase attributable to the provisions of this Act in the sums payable out of such money under any other enactment.

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37 General interpretation.

(1) In this Act, unless the context otherwise requires— “the Act of 1947” means the Local Government (Scotland) Act 1947; “the Act of 1966” means the Local Government (Scotland) Act 1966; “the Act of 1973” means the Local Government (Scotland) Act 1973; . . . “ apportionment note ” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992; “the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014; “material change of circumstances” means in relation to any lands and heritages a change of circumstances affecting their value and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages . . . any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee the members of which are drawn from the valuation appeal panel serving the valuation area in which the lands and heritages are situated , the First-tier Tribunal for Scotland, or the Lands Tribunal for Scotland or the Upper Tribunal for Scotland under section 1(3A) of the Lands Tribunal Act 1949, and any decision of that Court, committee or those Tribunals which alters the . . . net annual value or rateable value of any comparable lands and heritages; but does not include any change— in the rent of the lands and heritages (or any other lands and heritages), or in the level of valuations generally or in the value of lands and heritages generally, “ non-domestic rate ” shall be construed in accordance with the provisions of section 7A of this Act; “ part residential subjects ” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992; “prescribed” ... means prescribed by an order made by the Secretary of State ,and cognate expressions shall be construed accordingly ; “Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014. . . . “the Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act, and any other enactment relating to valuation; “year”, except in paragraph 2 of Schedule 4, means the financial year of a local authority; “year of revaluation” means the year 2023-24 and each third year thereafter. (2) Expressions used in this Act and in the Act of 1973 shall have the same meanings in this Act as in that Act. (3) The Secretary of State may by order amend the definition of “ year of revaluation ” in subsection (1) above by substituting, for the financial year for the time being specified in that definition by reference to two calendar years, a different financial year so specified. (4) An order under subsection (3) above shall have no effect until aproved by resolution of each House of Parliament.

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38 Minor and consequential amendments and repeals.

(1) Part I of Schedule 6 to this Act shall have effect for the purpose of making general adaptation of enactments consequential on section 5 of this Act, and of the Valuation Acts and of any enactment having effect by virtue of those Acts consequential on section 18 of this Act, and the enactments specified in Part II of that Schedule shall have effect subject to the modifications and amendments set out in that Part, being modifications and amendments which are consequential on the provisions of this Act and minor amendments. (2) The enactments specified in Schedule 7 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

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39 Short title, commencement, construction, savings and extent.

(1) This Act may be cited as the Local Government (Scotland) Act 1975. (2) This Act (except this section) shall come into operation on such day as the Secretary of State may by order appoint, and different days may be appointed under this subsection for different provisions of this Act or for different purposes, or for the purposes of the same provision in relation to different cases. (3) Any reference in this Act to the commencement of any provision thereof shall be construed as a reference to the day when that provision comes into force. (4) Any reference in this Act to any other enactment shall be construed as referring to that enactment as amended by or under any other enactment, including this Act. (5) Any proceedings pending before a valuation appeal committee or the Lands Valuation Appeal Court before the commencement of this Act may be continued as if they had been brought by virtue of this Act. (6) This Act, except paragraph 5 of Schedule 3 and except in so far as it relates to the House of Commons Disqualification Act 1975 and the Northern Ireland Assembly Disqualification Act 1975, extends to Scotland only.

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SCHEDULE 2 Amendment of Provisions of Local Government (Scotland) Act 1966 Relating to Rate Support Grants

Section 12. 1 For section 2 (rate support grants), there shall be substituted the following section— Rate support grants. 2 (1) Subject to the provisions of this Part of this Act, the Secretary of State shall, for each year, make grants to the local authorities in Scotland in accordance with this section ; and any grants made in pursuance of this subsection shall be known as “rate support grants”. (2) For the purpose of fixing the estimated aggregate amount of the rate suuport grants for any year the Secretary of State shall determine— (a) the aggregate amount which he estimates is to be available for the payment out of moneys provided by Parliament of grants (other than housing subsidies) to local authorities in respect of their relevant expenditure for that year ; and (b) the portion of that amount which the Secretary of State estimates will be allocated ot grants in respect of such services as the Secretary of State may determine ; and the amount remaining after deducting that portion from the aggregate amount aforesaid shall, subject to section 4 of this Act, be the estimated aggregate amount of the rate support grants for that year. (3) Before determining the amount and the portion mentioned in paragraphs (a) and (b) of subsection (2) above, the Secretary of State shall consult with such associations of local authorities as appear to him to be concerned and shall take into consideration— (a) the latest information available to him as to the rate of relevant expenditure ; (b) any probable fluctuation in the demand for services giving rise to relevant expenditure so far as the fluctuation is attributable to circumstances prevaling in Scotland as a whole which are not under the control of local authorities ; (c) the need for developing those services and the extent to which, having regard to general economic conditions, it is reasonable to develop those services ; and (d) the current level of prices, costs and remuneration and any future variation in that level which in the opinion of the Secretary of State will result from decisions which appear to him to be final and which will have the effect of increasing or decreasing any particular prices, costs or remuneration. (4) After consultation with such associations of local authorities as appear to the Secretary of State to be concerned, the estimated aggregate amount of the rate support grants for any year shall be divided by the Secretary of State into three parts (to be known respectively as “the needs element”, “the resources element” and “the domestic element”) and the amounts of the needs element and the domestic element and the estimated amount of the resources element shall be as such as may be prescribed ; and the provisions of Schedule 1 to this Act shall, subject to sections 4 and 5 of this Act, have effect with respect to the determination of the amounts payable to any local authority inrespect of those elements for any year and with respect to the other matters there mentioned. (5) Payments inrespect of elements of rate support grants shall be made to any local authority at such times as the Secretary of State may, with the consent of the Treasury, determine and shall be made in aid of the revenues of the authority generally. (6) Subject to subsection (7) below, the Secretary of State may— (a) defray any expenditure incurred in any year in the provision of services for local authorities by any body specified in regulations made by the Secretary of State ; and (b) deduct from the aggregate amount of the needs element for that year such amount, not exceeding the total of the expenditure so defrayed, as appears to him to be appropriate. (7) Before exercising his powers under subsection (6) above, the Secretary of State shall consult with such associations of local authorities as appear to him to be concerned. (8) In this section— “housing subsidies” means such grants to local authorities out of moneys provided by Parliament for housing as may be determined by the Secretary of State to be housing subsidies for the purposes of this section ; “relevant expenditure”, in relation to any year, means the sum of the following amounts as estimated by the Secretary of State— (a) the amount of the expenditure for that year falling to be paid out of the rates of a local authority, and (b) an amount equal to the amount receivable by the local authority for that year as grants (within the meaning of section 2(2)(a) of this Act) and as payments under Part V of the Local Government Act 1948, reduced by the amount estimated as aforesaid, in whole or in part, of such payments relating to housing and of such payments of other descriptions falling to be made for that year as the Secretary of State may determine. . 2 In section 3(1) (rate support grant orders), for the words “The aggregate” there shall be substituted the words “ The estimated aggregate ”. 3 For section 4 (variation of orders, etc.), there shall be substituted the following section— Variation of orders. 4 (1) If it appears to the Secretary of State that, after the time whent he amount mentioned in section 2(2)(a) of this Act was determined for any year, the relevant expenditure of local authorities for that year has been or is likely to be substantially increased by reason of— (a) an increase which has taken place in the level of prices, costs or remuneration, or (b) the coming into operation of a provision of an enactment passed after this Act, and that no account was taken of that increase or, as the case may be, the effect of that provision when the amount mentioned as aforesaid was so determined, he may at any time redetermine for that year the amount and portion mentioned in section 2(2)(a) and (b) of this Act and, by an order made in the like manner and subject to the like provisions as a rate support grant order, may increase the amount fixed by the relevant rate support grant order as the estimated aggregate amount of the rate support grants and any element of the grants for that year. (2) The provisions of sections 2 and 3 of this Act relating to consultation and to a report of the considerations leading to a determination under the said section 2 shall apply to a redetermination under this section as they apply to a determination under that section ; and the Secretary of State may, if he considers it practicable, incorporate an order under this section in a rate support grant order. (3) In redetermining under this section the amount and portion mentioned in section 2(2)(a) and (b) of this Act, the Secretary of State— (a) shall take into account not only the effect of the increase referred to in paragraph (a) of subsection (1) above or, as the case may be, the provision referred to in paragraph (b) of thats ubsection, but also any future variation in the level of prices and remuneration current at the time of the redetermination which in his opinion will result from any decisions as are referred to in section 2(3)(d) of this Act, and (b) except in the case of a change resulting from the coming into operation of any enactment passed after this Act, shall take no account of any change, as compared with the situation at the time that amount and that portion were determined for the purposes of the relevant rate support grant order, in the demand for services giving rise tor elevant expenditure, in the need for developing those services or in the extent to which those services have been developed. (4) An order made under subsection (1) above inrespect of any year shall specify the actual (and not the estimated) aggregate amount of the resources element for that year. (5) If, in the case where the Secretary of State proposes to make an order under subsection (1) above in respect of any year, it appears to him that, apart from any provision made by virtue of this subsection, the effect of the order and of any other order under subsection (1) above which he considers likely to be made in respect of that year would be that the ratio between the actual aggregate amount of the resources element for that year and the aggregate amount of the needs element for that year would be significantly different from the ratio (in this subsection referred to as “the expected ratio”) between the estimated aggregate amount of the resources element for that year, as fixed by the relevant rate support grant order, and the aggregate amount of the needs element, as so fixed, he may in the order undersubsection (1) above— (a) specify as the aggregate amount of the resources element for that year such amount as, in his estimation, will secure that (taking account of the effect of any further orders likely to be made under subsection (1) above in respect of that year) the ratio which the amount so specified will bear to the aggregate amount of the needs element for that year will be the expected ration ; and (b) in order to secure that the total amount paid in respect of the resources element to local authorities entitled to payments inrespect of that element does not exceed the amount specified as mentioned in paragraph (a) above, make provision varying the amount payable to each such authority inrespect of that element. (6) Without prejudice to subsection (5) above, an order made under subsection (1) above with respect to any year may, as respectd that year, vary the matters prescribed by the relevant rate support grant order. (7) In this section “relevant expenditure” has the same meaning as in section 2 of this Act. . 4 In section 7(1) (reduction of rates on dwellings by reference to the domestic element), after the words “that year” there shall be inserted the words “ for their area ”. 5 In Part I of Schedule 1 (the needs element)— (a) after paragraph 1 there shall be inserted the following paragraph— 2 (1) Nowithstanding the provisions of paragraph 1 above, the Secretary of State may, as respects any year, make provision for the apportionment of a prescrribed part of the needs element among authorities incurring extraordinary expenses, by reference to so much of the estimated extraordinary expenses of each such authority as he may determine to be appropriate to be taken into account for the purposes of this paragraph. (2) In this paragraph “extraordinary expenses” means expenses of such categories and for such purposes as the Secretary of State, after consultation with such associations of local authorities asappear to him to be concerned, may determine should be supported by an apportionment under this paragraph ; and in detrmining the amount of the estimated extraordinary expenses of an authority to betaken into account for any year, the Secretary of State— (a) shall have regard to the expected income of that authority for that year ; and (b) may have regard to the extent by which the extraordinary expenses for a previous year exceeded or fell short of the estimated extraordinary expenses of the authority for that year. ; (b) inparagraph 3, for the words “the foregoing paragraphs” there shall be substituted the words “ paragraph 1 above ” and at the end there shall be added the words “ or of a prescribed amount of the needs element to such classess of authorities or to any such authority as may be prescribed. ”. 6 For Part II of Schedule 1 there shall be substituted the following Part— Part II The Resources Element 1 No payment in respect of the resurces element shall be made to a local authority for any year unless in that year the product of a rate of one penny in the pound for the authority’s area is less than the standard penny rate product for the area. 2 Subject to any provision made by virtue of section 4(5) of this Act and to paragraph 3 below, the amount of the resources element payable to a local authority for any year shall be the product of— (a) the number of pence in the pound of the regional, general or district rate, as the case may be or, where the Secretary of State is of the opinion that the local authority have fixed an unnecessarily high rate, such lesser number of pence in the pound of that rate as the Secretary of State considers appropriate, and (b) the difference between the rate products mentioned in paragraph 1 above. 3 (1) If, after the amount of the resources element payable to a local authority for any year has been determined under paragraph 2 above— (a) the rateable values of lands and heritages in the authority’s area are reduced with effect from a date on or before that which is relevant for determining the product of a rate of one penny in the pound for the authority’s area for that year ; and (b) the effect of the reduction is to produce a reduction in the said product which is of such a magnitude that, expressed as a percentage of the initially ascertained figure, it exceeds such percentage as may be specified for the purposes of this paragraph in regulations made by the Secretary of State ; and (c) the authority by notice in writing request the Secretary of State to give a direction under this paragraph ; the Secretary of State shall direct that the amount of the resources element payable to the authority for that year shall be recalculated in accordance with the following provisions of this paragraph and a further payment on account of that element shall be made to the local authority accordingly. (2) Where sub-paragraph (1) above applies— (a) the product of a rate of one penny in the pound for the local authority’s area for the year concerned shall be recalculated by treating the intially ascertained figure as reduced by the amount of the excess referred to in sub-paragraph (1)(b) above ; (b) subject to any provisions made by virtue of section 4(5) of this Act, paragraph 2 above shall have effect accordingly for the prupsoes of determining the amount which, on the basis of that recalculation, would have been payable to the authority for that year. (3) The further payment referred to in sub-paragraph (1) above shall be an amount equal to the differnce between the amount previously paid to the authority for the year concerned on account of the resources element and the amount determined as mentioned in sub-paragraph (2)(b) above. (4) In this paragraph “the intially ascertained firgure”, in relation to any year, means the product of a rate of one penny in the pound ascertained for the purposes of paragraph 2 above. (5) The provisions of this paragraph shall have effect notwithstanding that the actual aggregate amount of the resources element for the year concerned may have been specified in an order under section 4(1) of this Act, and if any amount has been so specified it shall be treated as having been increased to such amount as may be necessary to provide for any further payment made to a local authority under this paragraph. . 7 In paragraph 1 of Part III of Schedule 1 (the domestic element), at the end there shall be added the words “ and different amounts in the pound may be so prescribed for the raeas of different rating authorities ”.

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SCHEDULE 3 Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds

Section 16. Borrowing 1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 (1) The Secretary of State may by regulations made with the consent of the Treasury— (a) prescribe the form of any mortgage to be entered into for the purpose of any borrowing by a local authority, (b) regulate the issue of stocks and bonds or the creation of any other security for any such purpose, including the terms on which they are to be issued or created, (c) regulate the manner of transfer, dealing with and redeeming any mortgage created, or stocks or bonds issued or any other security created for any such purpose, (d) apply all or any of the provisions of sections 194 and 197 of the Act of 1973 (execution of deeds and inspection and deposit of documents) with or without modifications, to any such mortgage, stock, bonds or other security, (dd) make provision for the custody and, where appropriate, eventual destruction of documents relating to any such stocks or bonds, (e) make such incidental, consequential and supplemental provision as appears to the Secretary of State to be necessary or proper for bringing the regulations into operation and giving them full effect. (2) Different provisions may be made under this paragraph for securities of different classes. (3) A statutory instrument containing regulations under this paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans fund 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Capital, Renewal and Repair Funds 22 (1) Subject to the provisions of this Schedule, a local authority may establish any of the following funds— (a) a capital fund, to be used for defraying any expenditure of the authority to which capital is properly applicable, or in providing money for repayment of the principal of loans (but not any payment of interest on loans); (b) a renewal and repair fund, to be used for the purpose of defraying expenditure to be incurred from time to time in repairing, maintaining, replacing and renewing any buildings, works, plant, equipment or articles belonging to the authority. (ba) an insurance fund, to be used for the following purposes, namely— (i) where the authority could have insured against a risk but have not done so, defraying any loss or damage suffered, or expenses incurred, by the authority as a consequence of that risk; (ii) paying premiums on a policy of insurance against a risk. (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) A fund established by a local authority under this paragraph shall not be used to meet, directly or indirectly, any expenditure incurred by the authority for the purposes of . . . (c) a statutory undertaking of the authority, being a transport, district heating, harbour, dock, pier or ferry undertaking or a market or civic restaurant ; and if the renewal and repair fund or the insurance fundis used so to meet expenditure incurred by the authority in relation to any house, or other property, to which their housing revenue account relates, the amount in question shall, subject to paragraph 1(7) of Schedule 4 to the Housing (Financial Provisions) (Scotland) Act 1972, first to be carried to the credit of that account. In this sub-paragraph, “pier” and “ferry” do not include a pier or ferry provided under section 2(2) of the Local Government (Development and Finance) (Scotland) Act 1964. (3) Notwithstanding anything in any enactment, pending the application of any such fund as aforesaid for the purposes authorised by this paragraph, the money in the fund shall (unless applied in any other manner authorised by any enactment) be used for any purpose for which a local authority may borrow money or invested in accordance with regulations made under section 40 of the Local Government in Scotland Act 2003 (asp 1). (4) The provisions of this paragraph shall be in addition to and not in substitution for any other enactment authorising a local authority to establish a fund for a purpose for which a fund may be established under this paragraph; and a local authority may amalgamate any fund established by them under any other enactment with any corresponding fund established by them under this paragraph. 23 (1) Subject to sub-paragraph (2) below, a local authority by whom a capital fund is established under paragraph 22 above may pay into that fund— (a) any sums derived from the sale of any property of the local authority, not being property held by them for any such purposes as are mentioned in paragraph 22(2) above; and (b) such sums as the local authority may from time to time by resolution direct; and shall pay into that fund a sum equal to the amount of any income arising from the fund. (2) Except with the consent of the Secretary of State, money received from the disposal of any property to which the local authority’s housing revenue account relates shall not be paid into any such capital fund. (3) All money applied from any such capital fund may, if the local authority think fit, be repaid from the account to which that money is advanced by such annual instalments (with or without interest) and within such period as the local authority may determine. 24 (1) A local authority by whom a renewal and repair fund , or an insurance fund,is established under paragraph 22 above may from time to time pay into that fund such sums as they may by resolution direct. (2) The purposes for which any such renewal and repair fund may be applied shall not include the defraying of expenditure of an undertaking of the local authority in respect of which the authority are authorised to provide a reserve fund. 24A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 (1) Notwithstanding anything in any enactment, a local authority may use, for any purpose for which the authority has a statutory borrowing power, any money forming part of, but not for the time being required for the purposes of, any fund of theirs to which this paragraph applies; and where any such money is so used the following provisions of this paragraph shall have effect. (2) The money so used shall be repaid to the said fund as follows:— (a) it shall be repaid as and when it is required for the purposes of that fund; (b) if not required to be repaid ... under paragraph (a) above, it shall be repaid ... as the authority may resolve. (3) The statutory borrowing power shall be deemed to be exercised by the use of money under this paragraph as fully in all respects as if a loan of the same amount had been raised in exercise of the power. (4) This paragraph applies to any fund established for the repayment of debt, or as a reserve, or for the maintenance, renewal or repair of property, or for superannuation of staff, or for insurance, or otherwise for meeting future expenditure of a capital or non-recurring nature, or for any like purpose. (5) In this paragraph “statutory borrowing power” does not include the power to borrow by way of temporary loan or overdraft conferred by paragraph 3 above. (6) The powers conferred by this paragraph are in addition to, and not in derogation of, the powers conferred by or under any other enactment. Miscellaneous 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 (1) Subject to . . . sub-paragraph (2) below, the provisions of this Schedule shall, subject to any necessary modifications, apply to a joint board having power to borrow money, the Strathclyde Passenger Transport Authority and a Transport Partnership created by order under section 1 of the Transport (Scotland) Act 2005 as they apply to a local authority. (2) The Secretary of State may by regulations make such provisions as seem to him necessary or expedient with respect to the application of the provisions of this Schedule to— (a) a joint board; ... (b) the Strathclyde Passenger Transport Authority, and (c) a Transport Partnership. (3) A statutory instrument containing regulations under this paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 In this Schedule, unless the context otherwise requires— “advance”, in relation to the loans fund and a borrowing account of a local authority, means the transfer of money by way of loan from the loans fund to the appropriate borrowing account in exercise of a statutory borrowing power; “borrowing account”, in relation to a local authority, means an account of the authority relating to a purpose for which the authority have a statutory borrowing power; “ council tax” shall be construed in accordance with the provisions of section 70(1) of the Local Government Finance Act 1992; “ council water charge” shall be construed in accordance with the provisions of paragraph 6 to Schedule 11 to the Local Government Finance Act 1992; “community charges” shall be construed in accordance with section 7 (creation and purpose of community charges) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987; “ community water charges” shall be construed in accordance with paragraph 6 of Schedule 5 to the said Act of 1987; “fixed period”, in relation to any sum advanced to a borrowing account or to a relevant authority, means such period not exceeding 30 years from the date of the advance as the local authority determine or such other period as the Secretary of State may determine in any particular case or , from time to time, for any class of cases or for the purpose of any enactment; “loans fund” means the loans fund established under this Schedule; “mortgage” means a deed containing an assignation by way of security of the funds, rates and revenues of a local authority; “relevant authority” means any authority to whom a local authority may make a loan under paragraph 10 or 11 above; “security”, in relation to a local authority, means a mortgage, a bond, a deposit receipt or other document of debt issued by the authority and the security created thereby (including stock created by the authority or a certificate in respect of such stock) by or under any enactment, but does not include . . . a heritable security or other deed of security or document of debt affecting the common good of an islands area or district; “statutory borrowing power” means any power to borrow money conferred on a local authority by or under any enactment, but does not include the power of an islands or district council to borrow for the purposes of the common good; “trustee securities” means any security in which trustees are for the time being authorised by law to invest trust money.

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SCHEDULE 4

Disqualifications 1 (1) A person shall be disqualified for being appointed as, or for being, the Commissioner if— (a) he is disqualified for being elected, or being a member of any of the authorities mentioned in section 23 of this Act; or (b) he is a member of any of those authorities or is a member (by co-option) of a committee of any of those authorities; or (c) he has been a member of any of those authorities or has been a member (by co-option) of a committee of any of those authorities within 5 years before the date from which the appointment would take effect. (2) The acts and proceedings of a person appointed as the Commissioner and acting in that office shall, notwithstanding his disqualification under this paragraph, be as valid and effectual as if he had been qualified. 2 The Commissioner, during his term of office and for 3 years thereafter, shall be disqualified for being appointed to any paid office by any of the authorities mentioned in section 23 of this Act. Remuneration, etc. 3 (1) The designated body shall pay to, or in respect of— (a) the Commissioner, or any person holding an appointment under paragraph 4 of this Schedule, such amounts— (i) by way of remuneration or allowances; or (ii) towards the provision of pensions, allowances or gratuities; (b) any person who has held the office of Commissioner, or an appointment under the said paragraph 4, such amounts by way of pensions, allowances or gratuities, as the Secretary of State may determine; but any such amount which the Secretary of State determines to be payable to, or in respect of, the Commissioner or any person who has held the office of Commissioner shall be subject to the approval of the Treasury. (2) If a person ceases to be the Commissioner and it appears to the Secretary of State that there are special circumstances which make it right that that person should receive compensation, the designated body shall pay to that person a sum of such amount as the Secretary of State may, with the consent of the Treasury, determine. Staff and accommodation 4 (1) The Commissioner may appoint a secretary and such other officers as he may consider to be required for the discharge of his functions, but the amount of remuneration payable to the secretary and such officers and the number of such officers to be appointed shall be subject to the approval of the designated body. (2) The designated body shall, after consultation with the Commissioner, make such arrangements as they may consider to be required for the provision of offices and other accommodation in connection with the discharge of the Commissioner’s functions. (3) Any function of the Commissioner . . . may be performed by any of his officers who is authorised for the purpose by the Commissioner. Expenses of the Commissioner 5 Subject to section 29(2H) of this Act, all reasonable expenses incurred by the Commissioner and his officers shall be defrayed by the designated body. Disqualification for membership of the House of Commons and the Northern Ireland Assembly 6 In Part III of Schedule 1 to the House of Commons Disqualification Act 1975 and in Part III of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975 there shall (at the appropriate place in alphabetical order) be inserted the following entry:— The Commissioner for Local Administration in Scotland;

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SCHEDULE 5

1 The commencement or conduct of civil or criminal proceedings before any court of law. 2 Action taken by any police authority or any joint police boarde constituted by an amalgamation scheme made or approved under the Police (Scotland) Act 1967 in connection with the investigation or prevention of crime. 3 (1) Action taken in matters relating to contractual or other commercial transactions of any authority to which Part II of this Act applies, including transactions falling within sub-paragraph (2) below but excluding transactions falling within sub-paragraph (3) below. (2) The transactions mentioned in sub-paragraph (1) above as included in the matters which, by virtue of that sub-paragraph, are not subject to investigation are all transactions of an authority to which Part II of this Act applies relating to the operation of public passenger transport, the carrying on of a dock or harbour undertaking, the provision of entertainment, or the provision and operation of industrial establishments and of markets. (3) The transactions mentioned in sub-paragraph (1) above as not included in those matters are— (a) transactions for or relating to the acquisition or disposal of land; and (b) all transactions (not being transactions falling within sub-paragraph (2) above) in the discharge of functions exercisable under any public general Act, other than those required for the procurement of the goods and services necessary to discharge those functions. 4 Action taken in respect of appointments or removals, pay, discipline, superannuation or other personnel matters. 5 Any action concerning— (a) the giving of instruction, whether secular or religious, or (b) conduct, curriculum, internal organisation, management or discipline, in any educational establishment under the management of an education authority.

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SCHEDULE 6 Adaptation and Amendment of Enactments

Section 38(1) Part I General Adaptation of Enactments 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Any reference in the Valuation Acts or in any enactment having effect by virtue of those Acts to “year”, however expressed, shall be construed as respects the year 1975-76 as a reference to a period commencing on 16th May 1975 and ending on 31st March 1976 and as respects any later year as a period of twelve months ending with 31st March. Part II Minor and Consequential Amendments The Lands Valuation (Scotland) Act 1854 (c. 91) 1 In section 7 (assessor may call for written statement of rent)— (a) for the words from “within the county or burgh” to “such county or burgh” there shall be substituted the words “ within his area for a return containing such particulars as may be reasonably required for the purpose of enabling him to value the lands and heritages ” ; (b) for the words “of such yearly rent or other particulars as aforesaid” there shall be substituted the words “ in such return ”. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For section 35 (valuation rolls preserved in the General Register House), there shall be substituted the following section— Preservation of valuation rolls by the Keeper of Records. 35 The assessor for each valuation area shall as soon as is reasonably practicable after a valuation roll has ceased to be in force trransmit the roll to the Keeper of the Records of Scotland for preservation by him. . 5 In section 42 (interpretation), in the definition of “machinery fixed or attached” (set out in section 1 of the Lands Valuation (Scotland) Amendment Act 1902) the words “save as herein provided” shall cease to have effect and at the end there shall be added the words “ nor, after the year 1977-78, include any electric motor used in any industrial or trade process, whether in a building or not ”. The Sporting Lands Rating (Scotland) Act 1886 (c. 15) 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Valuation of Lands (Scotland) Acts Amendment Act 1894 (c. 36) 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Rating and Valuation (Apportionment) Act 1928 (c. 44) 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Railways (Valuation for Rating) Act 1930 (c. 24) 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Civic Restaurants Act 1947 (c. 22) 11 In section 3 (financial provisions), in subsection (1) the words from “and form of the account” to the end, and in subsection (2) the words from “and if the account” to the end shall cease to have effect. The Local Government (Scotland) Act 1947 (c. 43) 12 In section 235 (rating authority may require power to furnish statement of lets)— (a) in subsection (1) the words “and of the rents for which the same are let” shall cease to have effect ; (b) in subsection (2), for the words “ten pounds” and “twenty pounds” there shall be substituted respectively the words “ £50 ” and “ £100 ”, and the words “or the rent of any of the said lands and heritages” shall cease to have effect. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Local Government Act 1948 (c. 26) 14 In section 100(3) (provisions as to making and division of payments for benefit of local authorities), for the words from “according to their” to the end there shall be substituted the words “ among local authorities or any classess thereof in accordance with regulations made by him under section 11 of the Local Government (Scotland) Act 1973. ”. 15—16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Rating and Valuation (Scotland) Act 1952 (c. 47) 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Pests Act 1954 (c. 68) 19 For section 6 (charges for inspection of ships), there shall be substituted the following section— Charges for inspection of ships. 6 A local authority within the meaning of the Public Health (Scotland) Act 1945 or a port local authority within the meaning of section 172 of the Public Health (Scotland) Act 1897 may impose such charges as appear to the authority to be appropriate for any inspection of a vessel made by an officer of the authority for the purpsoes of any Order in Council under scetion 23 of the Prevention of Damage by Pests Act 1949. . The Valuation and Rating (Scotland) Act 1956 (c. 60) 20 In section 13 (time for giving notices etc.)— (a) at the end of subsection (1) there shall be added the words “ ; and an order under this section may relate to local authorities generally or to any class of local authority ” ; (b) subsection (2) shall cease to have effect. 21 In section 43(1) (interpretation), in the definition of “the Valuation Acts” at the end there shall be added the words “ and the Local Government (Scotland) Act 1975 ”. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12) 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 In section 9 (meaning of product of a rate of one penny in the pound and standard penny rate product)— (a) in subsection (3) for the words from “amount” to the end there shall be substituted the words “ product of the weighted population of the district or islands area and the national standard amount per head for that year. ” ; (b) subsection (4) shall cease to have effect ; (c) in subsection (5) after the word “area” there shall be inserted the words “ and the national standard amount per head ”. 25 In section 15 (proceedings before valuation appeal committees)— (a) in subsection (2) for the words “5 of the Act of 1956” there shall be substituted the words “ 4 of the Local Government (Scotland) Act 1975 and the procedure in appeals and complaints to the committees ” ; (b) for subsection (3) there shall be substituted the following subsection— (3) Regulations under this section may provide for the amendment or repeal of any enactment which is inconsistent with or superseded by any provision contained in the regulations. . 26 In section 22 (miscellaneous amendments of Act of 1956 repating to valuation and rating), in paragraph (d) for the words from “in years” to the end there shall be substituted the words “ as he may consider appropriate ”. 27 In section 26(1) (interpretation), in the definition of “year of revaluation” for the words “9 of Act of 1956” there shall be substituted the words “ 37 of the Local Government (Scotland) Act 1975 ”. The Public Works Loans Act 1964 (c. 9) 28 In section 6(1) (re-borrowing powers of public authorities), for the words “section 277(1) of the Local Government (Scotland) Act 1947” there shall be substituted the words “ Scheduel 3 to the Local Government (Scotland) Act 1975 ”. The Teaching Council (Scotland) Act 1965 (c. 19) 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Public Works Loans Act 1965 (c. 63) 30 In section 2 (new form of local loan and automatic charge for securing it)— (b) in relation to Scotland, any local authority within the meaning of hte Local Government (Scotland) Act 1973 and any joint board or joint committee of any such local authority ; (b) in subsection (3), for the words “Part XII of the said Act of 1947” there shall be substituted the words “ Schedule 3 to the Local Government (Scotland) Act 1975 ” ; (c) in subsection (5), for the words “section 261 of the Local Government (Scotland) Act 1947” there shall be substituted the words “ paragraph 8 of Schedule 3 to the said Act of 1975 ”. The Housing (Scotland) Act 1966 (c. 49) 31 In Schedule 7 (provisions as to local bonds), in paragraph 6 for the words “Part XII of the Local Government (Scotland) Act 1947” there shall be substituted the words “ Schedule 3 to the Local Government (Scotland) Act 1975 ”. The Local Government (Scotland) Act 1966 (c. 51) 32 In section 15 (valuation according to tone of roll), in subsection (1), for the words “for a year other than a year of revaluation” there is substituted the words “ at any time the valuation roll is in force ”. 33 In section 24 (liability to be rated in respect of certain unoccupied property)— (a) in subsections (1), (4) and (5) for the words “three months” there shall be substituted the words “ six months ”. ; (b) subsections (2) and (3) shall cease to have effect. 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 In section 27 (notification of unoccupied dwelling-houses)— (a) in subsection (2), the words “subject to the next following subsection” and the words from “and no reduction” to the end shall cease to have effect ; (b) subsection (3) shall cease to have effect ; (c) in subsection (4) for the word “rating” there shall be substituted the word “ local ”. 36 In section 46(1) (general interpretation), in the definition of “year of revaluation” for the words “9 of the Valuation and Rating (Scotland) Act 1956” there shall be substituted the words “ 37 of the Local Government (Scotland) Act 1975 ”. 37 In Schedule 2 (valuation of water undertakings)— (a) in paragraph 1, the words “and shall enter such value in the valuation roll” shall cease to have effect ; (b) in paragraph 2, for the words “entered in the valuation roll referred to in” there shall be substituted the words “ determined by the Assessor in accordance with ” ; (c) in paragraph 4, for the words “31st December” there shall be substituted the words “ such date as may be prescribed ” ; (d) in paragraph 16, after the words “Assessor shall” there shall be inserted the words “ give a direction under section 5 of the Local Government (Scotland) Act 1975 to the local assessor to ” ; (e) in paragraph 17, after the words “and shall” there shall be inserted the words “ give a direction under section 5 of the Local Government (Scotland) Act 1975 to the local assessor to ” ; (f) in paragraph 19, for the words “31st December” there shall be substituted “ such date as may be prescribed ” ; (g) paragraph 23 and, in paragraph 27, the definition of “valuation roll” shall cease to have effect. 38 In Schedule 3 (rating of unoccupied property), in paragraph 3(6) for the words “349 of the Local Government (Scotland) Act 1947” there shall be substituted the words “ 192 of the Local Government (Scotland) Act 1973 ”. 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The National Loans Act 1968 (c. 13) 40 In paragraph 1 of Schedule 4 (local loans), for the words “379(1) of the Local Government (Scotland) Act 1947” there shall be substituted the words “ 235(1) of the Local Government (Scotland) Act 1973 ”. The Transport Act 1968 (c. 73) 41 In section 12(7)(b) (borrowing powers of Executive), for the words “section 278 of the Local Government (Scotland) Act 1947” there shall be substituted the words “ paragraph 26 of Schedule 3 to the Local Government (Scotland) Act 1975 ”. 42 In section 19(1) (transfer of control of bus services to Executive), for the words from “Minister has received” to “a copy of” there shall be substituted the words “ Authority for a designated area have caused to be published ”. 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Local Government (Footpaths and Open Spaces) (Scotland) Act 1970 (c. 28) 44 In section 5 (interpretation), in the definition of “local authority”, for the words “a town council or a county” there shall be substituted the words “ , in sections 1 and 2, a regional or islands council, and in section 3, a regional, islands or district ”. The Breeding of Dogs Act 1973 (c. 60) 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Local Government (Scotland) Act 1973 (c. 65) 46 In section 49 (application of sections 45 to 47 to certain bodies)— (a) subsection (1)(b) shall cease to have effect ; (b) after subsection (1) there shall be inserted the following subsection:— (1A) Sections 45 to 47 to this Act shall apply to any local valuation panel or valuation appeal committee but as if payments referred to in those sections qwere made by the valuation authority. . 47 In section 94 (capital expenses), after subsection (1) there shall be inserted the following subsection— (1A) The giving of approval by a local authoritu as a Passenger Transport Authority to any proposal for expenditure referred to in section 15(1)(c) of the Transport Act 1968 shall be deemed for the purposes of this section to be an incurrinf of liability by the authority to meet capital expenses. . 48 In section 97(6) (Commission for Local Authority Accounts in Scotland), after the words “includes”, “Audit,” and “accountants, and” there shall be inserted respectively the words “ (a) ”, “ (b) ” and “ (c) ”. 49 In section 113 (persons eligible for rate rebates)— (a) for paragraph (b) of subsection (1) there shall be substituted the following paragraph— (b) a person who is the occupier of lands and heritages which are not a dwelling-house, but who resides or is usually resident in a part of the lands and heritages which is used for the purposes of a private dwelling and has at the relevant date a rateable value which does not exceed any limit prescribed ; ; (b) subsection (3) shall cease to have effect ; (c) in subsection (4) for the word “paragraph” there shall be substituted the words “ paragraphs (b) and ” and at the end the shall be added the words “ ; but indetermining any such question the sheriff shall have regard to any apportionment shown in the valuation roll ”. 50 In section 125 (school and college councils), after subsection (3) there shall be inserted the following subsections— (3A) Notwithstanding any rule of law, a person in minority shall be eligible to be appointed as a member of a scholl or college council. (3B) Without prejudice to the entitlement of a member of a scholl or college council who is also a member of a body to which sections 45 and 46 of this Act apply to receive allowances under those sections, an eduction authority may pay to any mamber of such a council— (a) in respect of his attendance at a meeting of the council, or (b) in rspect of the doing by him of anything approved by the authority, or anything of a class so approved, for the purpose of, or inconnection with, the discharge of functions of the council, such allowances, in the nature of those payable under those section, other than subsection (1) of the said section 45, as they think fit, being payments of such reasonable amounts as they may determine in any particular case or class of case and not exceeding the amounts prescribed under subsection (4) of the said section 45 and specified under the said section 46 for the corresponding allowances under those sections. . 51 In section 183(1) (directions relating to specialist advice), for paragraphs (b) and (c) there shall be substituted the following paragraph— (b) under sections 262 and 262A of that Act (designation of, and control of demolition in, conservation areas) . 52 In section 194 (execution of deeds by local authority and use of seal), in subsection (1), for the words “this Act” there shall be substituted the words “ any enactment ”. 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 In Schedule 7 (meetings and proceedings of local authorities)— (a) in paragraph 2(4) after the words “a council” there shall be inserted the words “ and any other business brought before that meeting as a matter of urgency in accordance with the council’s standing orders ” ; (b) in paragraph 5(1) after the word “Act” there shall be inserted the words “ and to an yprovisions of standing orders relating to the suspension of such orders ” ; (c) in paragraph 5(2) after the word “appointment” there shall be inserted the words “ of a member of the council ”. 55 In Schedule 14 (amendment of enactments relating to roads), paragraphs 55 and 56 shall cease to have effect. 56 In Schedule 17 (amendment of enactments relating to water)— (a) for paragraph 1 there shall be substituted the following paragraph— 1 (1) Notwithstanding any other provision of this Act or an yorder made thereunder, any reference in any enactment, order, scheme, regulations, award or byelaws passed or made before the coming into force of this Act— (a) in unspecified terms to a regional water board or the region of such a board (or any expression construed as such a reference by virtue of paragraph 2 of Schedule 2 to the Water (Scotland) Act 1967) or to a constituent board shall be construed respectively as a reference to a water authority or to the limits of supply of such an authority or to a constituent water authority ; (b) to a aprticular regional water board or the region of such a board (or any expression construed as aforesaid) shall be construed respectively as a reference to the water authority responsible for the water undertaking to which the enactment relates or to the limits of supply of such an authority. (2) If there is any doubt as to the identity of the water authority referred to in sub-paragraph (1)(b) above, that authority shall be taken to be such authority as may be specified in a direction given by the Secretary of State. ; (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 In Schedule 23 (amendment of enactments relating to planning), in paragraph 2(b) for the words from “a general” to the end there shall be substituted the words “ an islands or district council ”. 58 In Schedule 29 (repeals), the entry relating to the Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947 shall cease to have effect and paragraph 9 of Schedule 1 to that Act is hereby revived, and incolumn 3 of the entry relating to the Local Government (Scotland) Act 1966 for the words “30, subsections (3) and (4). Sections 31 and” there shall be substituted the words “ 30(4) the words from “section 149” to “Act)”. Section ”. The Housing (Scotland) Act 1974 (c. 45) 59 In section 3 (conditions for approval of applications for improvement grant), in subsection (2)(c)(ii), for the words “last authenticated prior to” there shall be substituted the words “ inforce on ”. The House of Commons Disqualifications Act 1975 (c. 24) 60 In Part III of Schedule 1, in the entry relating to local government officers the words from “County clerk or” to the end of the entry shall cease to have effect. 61 In Part IV of Schedule 1, in the entry relating to Her Majesty’s Lieutenant for a county in Great Britain for the words “Great Britain” there shall be substituted the words “ England and Wales ”, and after that entry there shall be inserted the following entries— Her Majesty’s lord-lieutenant or lieutenant for a region in Scotland. | Any constituency comprising the whole or part of such part of the region as may be determined by Order in Council made by Her Majesty in which the lord-lieutenant holds office or in which the lord-lieutenant or lieutenant discharges his functions. Her Majesty’s lord-lieutenant or lieutenant for an islands area in Scotland. | Any constituency comprising the whole or part of the islands area for which the lord-lieutenant or lieutenant is appointed or for which the lord-lieutenant holds office. Her Majesty’s lord-lieutenant or lieutenant for the district or city of Aberdeen, Dundee, Edinburgh or Glasgow. | Any constituency comprising the whole or part of the district in which the lord-lieutenant holds office or for which the lieutenant is appointed. The Northern Ireland Assembly Disqualification Act 1975 (c. 25) 62 In Part III of Schedule 1, in the entry relating to local goverment officers the words from “County clerk or” to the end of the entry shall cease to have effect.

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SCHEDULE 7 Repeals

Section 38(2). Chapter | Short title | Extent of Repeal 17 & 18 Vict. c. 91. | The Lands Valuation (Scotland) Act 1854. | Sections 1, 5, 9, 11, 12, 17, 18 and 23. In section 24, the words “in each year”. Section 27. In section 42, in the definition of “machinery fixed or attached” (set out in section 1 of the Lands Valuation (Scotland) Amendment Act 1902), the words “save as herein provided”. 48 & 49 Vict. c. 16. | The Registration Amendment (Scotland) Act 1885. | The whole Act. 57 & 58 Vict. c. 36. | The Valuation of Lands (Scotland) Acts Amendment Act 1894. | Sections 2, 3, 5 and 6. 16 & 17 Geo. 5. c. 47. | The Rating (Scotland) Act 1926. | In section 29, the definition of “valuatio n roll”. 8 & 9 Geo. 6. c. 18. | The Local Authorities Loans Act 1945. | Section 8. 10 & 11 Geo. 6. c. 22. | The Civic Restaurants Act 1947. | In section 3, in subsection (1) the words from “and the form of the account” to the end, and in subsection (2) the words from “and if the account” to the end. 10 & 11 Geo. 6. c. 43. | The Local Government (Scotland) Act 1947. | Sections 221, 223, 228, 229, 231, 232 and 234. In section 235, in subsection (1), the words “and of the rents for which the same are let” and in subsection (2), the words “or the rent for any of the said lands and heritages”. Paart XII. Schedules 6, 7 and 8. 11 & 12 Geo. 6. c. 26. | The Local Government Act 1948. | In section 124, in subsection (2), the word “and” at the end of paragraph (a) and paragraph (b), and subsection (3). 14 & 15 Geo. 6. c. 66. | The Rivers (Prevention of Pollution) (Scotland) Act 1951. | Section 7. 15 & 16 Geo. 6 & 1 Eliz. 2. c. 47. | The Rating and Valuation (Scotland) Act 1952. | In section 3(1), the words “in each year”. 3 & 4 Eliz. 2. c. 13. | The Rural Water Supplies and Sewerage Act 1955. | Section 1(3). 4 & 5 Eliz. 2. c. 60. | The Valuation and Rating (Scotland) Act 1956. | Sections 5, 9, 10 and 11. Section 13(2). Section 15 and 19. Schedule 2. 10 & 11 Eliz. 2. c. 9. | The Local Government (Financial Provisions etc.) (Scotland) Act 1962. | In section 4(9) the words from “or by any” to the end. Section 6. Section 7. Section 9. In Schedule 2, paragraph 4. 1963 c. 12. | The Local Government (Financial Provisions) (Scotland) Act 1963. | Section 3. Section 9(4). Sections 13 and 21. In section 22, paragraphs (a), (b) and (e). 1964 c. 67. | The Local Government (Development and Finance) (Scotland) Act 1964. | Sections 8 to 12. The Schedule. 1965 c. 63. | The Public Works Loans Act 1965. | Section 2(2). In the Schedule. paragraph 10. 1966 c. 9. | The Rating Act 1966. | Sections 2, 3 and 4. 1966 c. 51. | The Local Government (Scotland) Act 1966. | In section 6, subsections (3) and (4). In section 13, paragraphs (a) and (c). Section 14(2). In section 24, subsections (2) and (3). Section 25(2). In section 27, in subsection (2), the words “subject to the next following subsection” and the words “and nor reduction” to the end, and subsection (3). Section 28(3)(a). In section 46(1), in paragraph 1, the words “and shall enter such value in the valuation roll”, paragraph 23, and in paragraph 27, the definition of “valuation roll”. 1967 c. 76. | The Road Traffic Regulations Act 1967. | In sections 72(6)(b) and 84B(8)(b) the words “for the purposes of advances under section 8 of the Development and Road Improvement Funds Act 1909”. 1967 c. 78. | The Water (Scotland) Act 1967. | Sections 10 and 17. 1968 c. 13. | The National Loans Act 1968. | In section 6(1), the entry relating to section 1(3)(b) of the Rural Water Supplies and Sewerage Act 1955. 1968 c. 73. | The Transport Act 1968. | IN scetion 15(4), the words from “to the provisions” to the end. Section 138(6). 1970 c. 4. | The Valuation for Rating (Scotland) Act 1970. | In section 2(1), the definition of “valuatio n roll”. 1972 c. 46. | The Housing (Financial Provisions) (Scotland) Act 1972. | In Schedule 9, paragraphs 2, 3 and 14. 1973 c. 60. | The Breeding of Dogs Act 1973. | Section 1(3). 1973 c. 65. | The Local Government (Scotland) Act 1973. | Section 49(1)(b) and (f). Section 113(3). In section 210(1) the words “or under any other enactment” where they first occur. In Schedule 9, paragraphs 3, 4, 5, 8, 13 to 15, 45 and 46, in paragraph 54(b) the words from “for the words “burgh or landward area”” to the end, and paragraph 57. In Schedule 14, paragraphs 55 and 56 and the entry relating to the Local Government (Footpaths and Open Spaces) (Scotland) 1970. In Schedule 17, paragraphs 25, 36 and 40. In Schedule 29, the entries relating to the Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947 and to sections 10 and 17 of the Water (Scotland) Act 1967. 1975 c. 24. | The House of Commons Disqualification Act 1975. | In Part III of Schedule 1, in the entry relating to local government officers the words from “County clerk or” to the end of the entry. 1975 c. 25. | The Northern Ireland Assembly Disqualification Act 1975. | In Part III of Schedule 1, in the entry relating to local government officers the words from “County clerk or” to the end of the entry.

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