OpenLegislation

General Rate Act 1967

1967 c. 9 · Enacted 22 March 1967

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

An Act to consolidate certain enactments relating to rating and valuation in England and Wales.

[22nd March 1967]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Part I: The general rate
  2. 1Rating areas and rating authorities.
  3. 2The general rate.
  4. 3Making of rate.
  5. 4Publication of rate.
  6. 5Demand note for rate.
  7. 6Amendment of rate.
  8. 7Appeal against rate.
  9. 8Restriction on amount recoverable in certain cases.
  10. 9Refund of overpayments.
  11. 10Certificates and statements as to rate, etc.
  12. Part II: Provisions as to precepts
  13. 11Power and duty to make sufficient precepts.
  14. 12Provisions as to precepts by certain authorities.
  15. 13Precepts by other authorities.
  16. 14Precepts-general.
  17. 15General power for securing payment of precepts.
  18. Part III: Liability, valuation, reliefs, etc.
  19. Liability and assessment to rate
  20. 16Liability to be rated in respect of occupation of property.
  21. 17Liability to be rated in respect of certain unoccupied property.
  22. 18General provisions as to liability and assessment to rate.
  23. Valuation of hereditaments—general provisions
  24. 19Ascertainment of rateable value-general rule.
  25. 20Valuation according to tone of list.
  26. 21Hereditaments containing plant and machinery.
  27. 22Determination of certain questions as to plant and machinery.
  28. 23Adjustment of gross value by reference to provision of or payment for services, etc.
  29. 24Buildings occupied in parts.
  30. 25Hereditaments which are partly occupied.
  31. Liability and valuation—special cases
  32. 26Agricultural premises.
  33. 27Land used as plantation, etc.
  34. 28Advertising stations.
  35. 29Rights of sporting.
  36. 30County and voluntary school premises.
  37. 31Statutory water undertakings.
  38. 32Railway or canal premises.
  39. 33Gas authorities.
  40. 34Electricity boards.
  41. 35Mining, quarrying, dock, rediffusion, etc., undertakings.
  42. 36Tin, lead and copper mines.
  43. Premises used for public purposes
  44. 37Hereditaments occupied by or on behalf of Crown.
  45. 38Contributions in aid of rates in respect of court buildings, police stations, etc.
  46. Miscellaneous exemptions and reliefs
  47. 39Relief for places of religious worship.
  48. 40Relief for charitable and other organisations.
  49. 41Exemption for certain property of Trinity House.
  50. 42Exemption of sewers, etc.
  51. 43Exemption of property of drainage authorities.
  52. 44Exemption of parks, etc.
  53. 45Relief in respect of facilities for disabled persons.
  54. 46Relief for air-raid protection works.
  55. 47Temporary relief for certain hereditaments previously exempt.
  56. Special reliefs in respect of dwellings
  57. 48Reduction of rates on dwellings by reference to domestic element of rate support grants.
  58. 49Right to rebate in respect of rates on dwelling.
  59. 50Right to pay rates on dwelling by instalments.
  60. 51Discount in respect of rates on dwelling-house.
  61. 52Temporary power to reduce rateable value of dwellinghouses, etc.
  62. General remissions, reductions and allowances
  63. 53Reduction or remission of rate.
  64. 54Uniform discount in respect of rates on all hereditaments.
  65. Part IV: Bearing of rates by persons other than occupier
  66. 55Rating of owners instead of occupiers.
  67. 56Payment or collection of rates by owners by agreement.
  68. 57Provisions supplementary to ss.55 and 56.
  69. 58Deduction of rates from rent by lessees for short terms.
  70. 59Deduction from rent of rates omitted to be paid by owner.
  71. 60Owner's liability for rates where occupier entitled to diplomatic immunity.
  72. 61Recovery of rates from tenants and lodgers.
  73. 62Recovery of rates unpaid by owner.
  74. 63Deduction from rent etc. of rates by certain tenants of mines.
  75. 64Deduction from rent of rate in respect of land used as plantation, etc.
  76. 65Deduction from rent in respect of rate for rights of sporting.
  77. 66General provision as to deduction of rates from rent, etc.
  78. Part V: Valuation lists
  79. Maintenance of, and preparation of new, valuation lists
  80. 67The valuation list.
  81. 68New valuation lists.
  82. Alterations of current valuation list
  83. 69Proposals for alteration of current valuation list.
  84. 70Provision for objections to proposals.
  85. 71Unopposed proposals.
  86. 72Agreed alterations after proposal.
  87. 73Opposed proposals.
  88. 74Proposals objected to by valuation officer.
  89. 75Two or more proposals in respect of same hereditament.
  90. 76Appeals to local valuation courts against objections to proposals.
  91. 77Appeal from decision of local valuation court to Lands Tribunal.
  92. 78Arbitration with respect to proposals.
  93. 79Effect of alterations to valuation list made in pursuance of proposals.
  94. 80Alteration of valuation list without proposal.
  95. 81Supplementary provisions as to proceedings.
  96. 82Power for valuation officer to call for returns.
  97. 83Use of returns as evidence.
  98. 84Evidence of valuation lists.
  99. 85Duty of local authorities with respect to alteration of valuation list.
  100. 86Powers of entry of valuation officer.
  101. 87Duty of rating authority to give effect to directions as to alteration of valuation list.
  102. Local valuation courts and panels
  103. 88Constitution of local valuation courts and panels.
  104. 89Schemes for purposes of s.88.
  105. 90Disqualification for membership of panel.
  106. 91New schemes for purposes of s.88.
  107. 92Staff, expenses etc. of local valuation panels and courts.
  108. Supplementary provisions
  109. 93Membership of local authority etc. not to be disqualification in certain cases.
  110. 94Use of public rooms.
  111. 95Remuneration and expenses of valuation officers.
  112. Part VI: DISTRESS FOR RATES
  113. 96Enforcement of payment of rates.
  114. 97Application for warrant of distress.
  115. 98Statement of case on application for warrant.
  116. 99Execution of warrant of distress.
  117. 100Costs of obtaining warrant of distress.
  118. 101Charges for levying distress.
  119. 102Imprisonment in default of sufficiency of distress.
  120. 103Inquiry as to means before issue of warrant of commitment.
  121. 104Attendance of defaulter for purposes of inquiry.
  122. 105Abatement of proceedings on payment of rate and costs.
  123. 106Jurisdiction of justices.
  124. 107Application of other Acts.
  125. Part VII: Miscellaneous and general
  126. 108Inspection of documents.
  127. 109Service of notices, etc.
  128. 110Inquiries.
  129. 111Interest in municipal property not to disqualify.
  130. 112Treatment of certain payments.
  131. 113Power to make rules.
  132. 114Rules, regulations and orders-general provisions.
  133. 115Interpretation.
  134. 116Construction of references etc.
  135. 117Repeals and savings.
  136. 118Application to Isles of Stilly.
  137. 119Short title, extent and commencement.
  138. Schedule 1: RATING OF UNOCCUPIED PROPERTY.
  139. Liability to be rated in respect of certain unoccupied property
  140. 1Paragraph 1
  141. 2Paragraph 2
  142. 3Paragraph 3
  143. 4Paragraph 4
  144. Determination of rateable values
  145. 5Paragraph 5
  146. 6Paragraph 6
  147. Completion of newly erected or altered buildings
  148. 7Paragraph 7
  149. 8Paragraph 8
  150. 9Paragraph 9
  151. 10Paragraph 10
  152. Supplemental
  153. 11Paragraph 11
  154. 12Paragraph 12
  155. 13Paragraph 13
  156. 14Paragraph 14
  157. 15Paragraph 15
  158. Schedule 2: TRANSITIONAL PROVISIONS AS TO VALUATION ACCORDING TO TONE OF LIST.
  159. 1Paragraph 1
  160. 2Paragraph 2
  161. Schedule 3: CLASSES OF MACHINERY AND PLANT DEEMED TO BE PART OF HEREDITAMENT.
  162. CLASS 1
  163. 1Paragraph 1
  164. CLASS 2
  165. 2Paragraph 2
  166. CLASS 3
  167. 3Paragraph 3
  168. CLASS 4
  169. 4Paragraph 4
  170. CLASS 5
  171. 5Paragraph 5
  172. Schedule 4: VALUATION OF WATER HEREDITAMENTS OF STATUTORY WATER UNDERTAKING.
  173. Ascertainment of cumulo-value for undertaking
  174. 1Paragraph 1
  175. Rateable value of water hereditaments
  176. 2Paragraph 2
  177. Adjustment of cumulo-value during currency of valuation lists
  178. 3Paragraph 3
  179. Alterations of valuation lists consequential on adjustment of cumulo-value
  180. 4Paragraph 4
  181. Other alterations of valuation lists with respect to water hereditaments
  182. 5Paragraph 5
  183. Apportionment etc., of cumulo-value
  184. 6Paragraph 6
  185. Ascertainment of average water supplies
  186. 7Paragraph 7
  187. Interpretation
  188. 8Paragraph 8
  189. Modifications in cases of new undertakings, amalgamations etc.
  190. 9Paragraph 9
  191. 10Paragraph 10
  192. 11Paragraph 11
  193. Schedule 5: RAILWAY OR CANAL PREMISES.
  194. Part I
  195. Amount of payments in lieu of rates
  196. 1Paragraph 1
  197. 2Paragraph 2
  198. 3Paragraph 3
  199. Part II
  200. Supplementary provisions
  201. 4Paragraph 4
  202. 5Paragraph 5
  203. 6Paragraph 6
  204. 7Paragraph 7
  205. 8Paragraph 8
  206. Schedule 6: GAS BOARDS.
  207. Part I
  208. Calculation of rateable value of notional hereditament
  209. 1Paragraph 1
  210. 2Paragraph 2
  211. 3Paragraph 3
  212. 4Paragraph 4
  213. 5Paragraph 5
  214. 6Paragraph 6
  215. Part II
  216. Supplementary provisions
  217. 7Paragraph 7
  218. 8Paragraph 8
  219. 9Paragraph 9
  220. 10Paragraph 10
  221. 11Paragraph 11
  222. 12Paragraph 12
  223. 13Paragraph 13
  224. 14Paragraph 14
  225. Schedule 7: ELECTRICITY BOARDS.
  226. Part I: CALCULATION OF RATEABLE VALUE ON WHICH RATES ARE TO BE ASSESSED
  227. Rateable value of notional hereditament
  228. 1Paragraph 1
  229. Valuation of activities
  230. 2Paragraph 2
  231. Determination of aggregate value of activities
  232. 3Paragraph 3
  233. Determination of Board's basic value
  234. 4Paragraph 4
  235. 5Paragraph 5
  236. 6Paragraph 6
  237. Meaning of " output " and " standard output "
  238. 7Paragraph 7
  239. Provisions as to generating activities and capacity
  240. 8Paragraph 8
  241. Provisions as to aggregate net annual value
  242. 9Paragraph 9
  243. Part II: SUPPLEMENTARY PROVISIONS
  244. 10Paragraph 10
  245. 11Paragraph 11
  246. 12Paragraph 12
  247. 13Paragraph 13
  248. 14Paragraph 14
  249. 15Paragraph 15
  250. 16Paragraph 16
  251. Schedule 8: CHARITIES EXCLUDED FROM MANDATORY RELIEF.
  252. 1Paragraph 1
  253. 2Paragraph 2
  254. 3Paragraph 3
  255. 4Paragraph 4
  256. 5Paragraph 5
  257. 6Paragraph 6
  258. Schedule 9: REBATES UNDER S. 49.
  259. Part I
  260. Reckonable rates
  261. 1Paragraph 1
  262. 2Paragraph 2
  263. 3Paragraph 3
  264. 4Paragraph 4
  265. 5Paragraph 5
  266. 6Paragraph 6
  267. 7Paragraph 7
  268. 8Paragraph 8
  269. Part II
  270. Reckonable income and appropriate limits thereof
  271. 9Paragraph 9
  272. 10Paragraph 10
  273. 11Paragraph 11
  274. 12Paragraph 12
  275. 13Paragraph 13
  276. 14Paragraph 14
  277. 15Paragraph 15
  278. Part III
  279. Affording of rebates
  280. 16Paragraph 16
  281. 17Paragraph 17
  282. 18Paragraph 18
  283. 19Paragraph 19
  284. 20Paragraph 20
  285. 21Paragraph 21
  286. 22Paragraph 22
  287. 23Paragraph 23
  288. 24Paragraph 24
  289. 25Paragraph 25
  290. Part IV
  291. Interpretation
  292. 26Paragraph 26
  293. Schedule 10: PAYMENT OF RATES ON DWELLING BY INSTALMENTS.
  294. 1Paragraph 1
  295. 2Paragraph 2
  296. 3Paragraph 3
  297. 4Paragraph 4
  298. 5Paragraph 5
  299. 6Paragraph 6
  300. Schedule 11: TEMPORARY REDUCTION OF RATEABLE VALUE IN CERTAIN CIRCUMSTANCES.
  301. 1Paragraph 1
  302. 2Paragraph 2
  303. Schedule 12FORMS OF DOCUMENTS A.
  304. Schedule 13: USE OF PREMISES AS PRIVATE DWELLING.
  305. 1Paragraph 1
  306. 2Paragraph 2
  307. 3Paragraph 3
  308. 4Paragraph 4
  309. 5Paragraph 5
  310. Schedule 14: REPEALS.
  311. IENACTMENTS REPEALED
  312. Part II: REVOCATIONS OF, OR IN, STATUTORY INSTRUMENTS
  313. 1Paragraph 1
  314. 2Paragraph 2
  315. 3Paragraph 3
  316. 4Paragraph 4
  317. 5Paragraph 5
  318. 6Paragraph 6
  319. 7Paragraph 7