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Rating and Valuation (Scotland) Act 1952

Geo6and1Eliz2/15-16 c. 47 · Enacted 1 August 1952 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 19 May 1997.

An Act to amend the law relating to the rating and valuation of lands and heritages in Scotland leased or occupied by certain public bodies and of lands and heritages used or occupied as sub–post offices in Scotland; and to make provision for notice to rating authorities of proposed entries in the valuation roll made up by the Assessor of Public Undertakings (Scotland), for correction and amendment of the said roll and for prescribing dates for the purposes thereof, and for regulating the procedure in valuation appeals in Scotland.

[1st August 1952]I1C1C2C3C4C5C6C7C8

Annotations to the whole text

Modifications

C1

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C2

Act explained by National Heritage (Scotland) Act 1985 (c. 16, SIF 78), s. 20

C3

Act modified by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 1 (6), 43, 45 (2), Sch. 1 para. 2 (4), Sch. 4 para. 3 (1)

C4

Act modified by Dockyard Services Act 1986 (c. 52, SIF 58), s. 3 (1) (c)

C5

Act modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 4 (1), 26 (1)

C6

Act applied by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 5 (7), 26 (1)

C7

Act applied (S.)(prosp.) by Local Government Finance Act 1992 (c. 14), ss. 111(9), 119(2) (with s. 118(1)(2)(4))

C8

Act applied (S.) (1.4.1992) by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 22(3) (as substituted by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13, para. 10 (with s. 118(1)(2)(4))); S.I. 1992/818, art. 2(a).

Commencement

I1

Act wholly in force at Royal Assent.

Contents

  1. 1Valuation of lands and heritages in Scotland leased or occupied by certain bodies and owned by other persons.
  2. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 3Notice to rating authorities of Assessor’s proposed valuation.
  4. 4Assessor of Public Undertakings (Scotland) to amend his valuation roll to give effect to appeal.
  5. 5Prescription of dates for purposes of s. 26 of Act of 1854.
  6. 6Power of Court of Session to regulate procedure in valuation appeals.
  7. 7Consequential Amendments.
  8. 8Interpretation, repeal and citation.
  9. Schedule FIRSTConsequential Amendments
  10. Schedule SECONDSchedule SECOND

1Valuation of lands and heritages in Scotland leased or occupied by certain bodies and owned by other persons.F1

(1)

Where any lands and heritages in Scotland are leased or occupied by any company or body whose undertaking is required to be valued by the Assessor of Public Undertakings (Scotland) and owned by some other person—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(b)

the value of those lands and heritages shall be ascertained and fixed by the assessor of the F3valuation area in which they are situated and not by the Assessor of Public Undertakings (Scotland) and shall be entered in the valuation roll for that valuation area; and

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(2)

The foregoing provisions of this section shall not apply as regards

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(b)

any lands and heritages which are let for a period exceeding twenty–one years.

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

3Notice to rating authorities of Assessor’s proposed valuation.F1

(1)

The Assessor of Public Undertakings (Scotland) shall, on or before such date . . . F2as the Secretary of State may by statutory instrument prescribe, send to each F3local authority a copy of F4so much ofevery F5entry proposed to be made by such Assessor in his valuation rolldirection proposed to be given by such Assessor under section 5 of the M1Local Government (Scotland) Act 1975F6as relates to the valuation oflands and heritages situated in the area of that authority.

(2)

If a local authority to whom a copy of a proposed F7entrydirection has been sent in pursuance of the last foregoing subsection are of opinion that the entrydirection is erroneous they may, within such time as may be prescribed as aforesaid, make representations to that effect to the said Assessor, who, if satisfied that such representations are well founded, shall give effect thereto in the preparation of F8his valuation rollsuch direction.

4Assessor of Public Undertakings (Scotland) to amend his valuation roll to give effect to appeal.F1

Where on an appeal under section twenty–four or section twenty–five of the M1Lands Valuation (Scotland) Act, 1854, the cumulo yearly rent or value of any undertaking fixed by the Assessor of Public Undertakings (Scotland), or the proportion thereof allocated by such Assessor to F2any islands area or district is increased or reduced, the Assessor shall amend his valuation F3roll by making such alterations in the cumulo yearly rent or value of the undertaking or in the proportion thereof allocated to each islands area or district as are necessary to give effect to the increase or reduction in the cumulo yearly rent or value or in the proportion thereof allocated as aforesaid F4and shall give a further direction under section 5 of the M2Local Government (Scotland) Act 1975.

5Prescription of dates for purposes of s. 26 of Act of 1854.F1

The Secretary of State may by statutory instrument prescribe a date or dates on or before which persons may be required under section twenty–six of the M1Lands Valuation (Scotland) Act, 1854, to attend before the Assessor of Public Undertakings (Scotland) or to give statements or to produce documents.

6Power of Court of Session to regulate procedure in valuation appeals.C2

(1)

The Court of Session shall have power by act of sederunt to regulate and prescribe the procedure and practice to be followed in appeals under F1section twenty–four or section twenty–five of the M1Lands Valuation (Scotland) Act, 1854, . . . F2 section seven of the M2Valuation of Lands (Scotland) Amendment Act, 1879, and any matters incidental or relating to any such procedure or practice including (but without prejudice to the foregoing generality) the manner in which, and the time within which, and the conditions on which anything required or authorised to be done in relation to any such appeal as aforesaid shall or may be done.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3C1

7Consequential Amendments.C1F1

The enactments mentioned in the First Schedule to this Act shall be amended to the extent therein specified, being amendments consequential on the provisions of this Act.

8Interpretation, repeal and citation.

(F1F21)

In this Act “local authority” has the same meaning as in the M1Local Government (Scotland) Act 1973.

(2)

References in this Act to any enactment shall be construed as references to that enactment as amended by any other enactment.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(4)

This Act may be cited as the Rating and Valuation (Scotland) Act, 1952.

Schedule FIRSTConsequential AmendmentsF1C1

Act to be amendedAmendment
The Local Goverment Act, 1948. 11 & 12 Geo. 6. c. 26.

In section one hundred and twenty–four, in subsection (1), in paragraph (a) there shall be inserted after the word “assessment” in sub–paragraph (iii) the following words :—

“ or

(iv)

to which section one of the Rating and Valuation (Scotland) Act, 1952, applies.”

The Gas Act, 1948. 11 & 12 Geo. 6. c. 67.

In section seventy–five, in subsection (8) after the words “other than” there shall be inserted the words “ lands and heritages to which section one of the Rating and Valuation (Scotland) Act, 1952, applies, or ”.

Schedule SECONDF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .