{
  "url": "https://openlegislation.uk/land-drainage-act-1961/section-23",
  "json_url": "https://openlegislation.uk/land-drainage-act-1961/section-23.json",
  "legislation": "ukpga/Eliz2/9-10/48",
  "legislation_title": "Land Drainage Act 1961",
  "legislation_url": "https://openlegislation.uk/land-drainage-act-1961",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Drainage rates-determination of relative poundage",
  "text": "(1) The amount per pound mentioned in paragraph (b) of subsection (4) of section twenty-two of this Act shall be determined, as nearly as may be, by applying the fraction arrived at in accordance with the following provisions of this section (in this section referred to as the relative fraction) to the amount per pound (of annual value) at which the drainage rate is assessed under subsection (4) of section twenty-four of the Act of 1930.\n(2) The relative fraction shall be stated in the notice of the rate given under section twenty-seven of the Act of 1930, and\nthe notice shall be conclusive evidence that the fraction stated in it has been calculated in accordance with this section.\n(3) The relative fraction shall be arrived at by dividing—\n(a) the aggregate of the annual values of the relevant hereditaments in the internal drainage district; by\n(b) the aggregate of the rateable values of those hereditaments.\n(4) For the purposes of this section—\n(a) the rateable value of any hereditament shall be taken to be the value which, at the date on which the drainage rate is made, is shown as its rateable value in the valuation list in force for the period for which the drainage rate is made ;\n(b) the annual value of any hereditament shall be taken to be its annual value as last stated before the said date in any assessment under Schedule A signed and allowed under section thirty-five of the Income Tax Act, 1952, or under that section as applied by the Fifth Schedule to that Act (apportioned where the hereditament forms part only of any land assessed under Schedule A).\n(5) An internal drainage board may from time to time require the surveyors of taxes for their district to furnish to them, on payment at such rate as the Treasury may determine, such particulars of assessments as may be required to enable the board to calculate the relative fraction.\n(6) In this section \" relevant hereditament \", in relation to any drainage rate, means land for which a rateable value is shown in the valuation list in force for the period for which the rate is made and which is or forms part of land assessed to income tax under Schedule A ; and references in this section to the rateable value of any hereditament shall be construed, where that value differs from the net annual value, as referring to the net annual value.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/9-10/48/section/23",
    "retrieved_at": "2026-10-29T11:10:08.989782+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}