Law

Rating (Charity Shops) Act 1976

United Kingdom · statute

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In force since 1991-02-01, 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.

sha256 d891b83680ef5062d885185cd6aa6a68232f9eaf4ae13943cc0a22d5afe07534

Contents: 3 provisions
  1. Title and introductory text
  2. 1
  3. 2 Short title and extent.

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3 provisions

Title and introductory text

Rating (Charity Shops) Act 1976 1976 c.45 An Act to amend section 40 of the General Rate Act 1967 and section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 as respects charity shops. [6th August 1976]

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1

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) At the end of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for charitable andother organisations), there shall be added the following sub-section — (11) Without prejudice to the meaning of the expression “wholly or mainly used for charitable purposes”, lands and heritages shall be treated as so used, for the purposes of subsection (2> of this section, if — (a) they are used wholly or mainly for the sale of goods donated to a charity; and (b) the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity. . (2) (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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2 Short title and extent.

(1) This Act may be cited as the Rating (Charity Shops) Act 1976. (2) This Act does not extend to Northern Ireland.

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