OpenLegislation

Rating (Scotland) Act 1926

16 & 17 Geo. 5 c. 47 · Enacted 15 December 1926 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 February 1991.

An Act to amend the law with respect to rating in Scotland, and for purposes incidental thereto or connected therewith.

[15th December 1926]C1C2C3C4C5C6C7I1C8C9

Annotations to the whole text

Modifications

C1

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

C2

Unreliable marginal note

C3

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

C4

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)

C5

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

C6

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

C7

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

C8

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

C9

Act applied (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Act wholly in force at 16.5.1927 by s. 31(2) (now repealed)

Contents

  1. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  2. 2Section 2
  3. 3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  9. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. 11Abolition of exemption from local rates in certain cases.
  11. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. 14Provisions as to valuation roll.
  14. 15—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  16. 19—24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  17. 25Section 25
  18. 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  19. 27, 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  20. 29Interpretation.
  21. 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  22. 31†Short title, commencement and extent.
  23. Schedule FIRSTSchedule FIRST
  24. Schedule SECONDSchedule SECOND
  25. Schedule THIRDSchedule THIRD

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

2

1)–(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(4)

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

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

11Abolition of exemption from local rates in certain cases.

Section one of the M1Rating Exemptions (Scotland) Act, 1874 (which contains provisions whereby churches and certain other lands and heritages are not liable to local rates), shall cease to have effect—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(b)

as regards local rates payable . . . F2 in the case of ground exclusively appropriated as burial ground where such ground belongs to a local authority or to a company or persons selling the exclusive right of burial in lairs therein, or trading as cemetery owners for profit;

. . . F3

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

14Provisions as to valuation roll.

(1)

Every valuation roll made up in accordance with the M1Lands Valuation (Scotland) Act, 1854, . . . F1, shall in addition, to the other particulars required by the said Acts show F2the net annual value and also, the rateable value of the lands and heritages . . . F3, and the provisions of the M2Lands Valuation (Scotland) Act, 1854 (including, without prejudice to the said generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals) shall apply accordingly.

(2)

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

(3)

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

(4)

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

15—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

19—24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

25

(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

2), (3)

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

(4)

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

(5)

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

(6)

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

26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

27, 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

29Interpretation.

(1)

In this Act, unless the context otherwise requires—

. . . F1

the expression “rate” includes any rate, charge and assessment the proceeds of which are applicable to public local purposes and which is leviable on lands and heritages;

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

(2)

Any reference in this Act to any statutory provision shall be construed as a reference to the statutory provision as amended or extended or applied by any subsequent Act, including this Act.

3)—(5)

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

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

31†Short title, commencement and extent.C1

(1)

This Act may be cited as the Rating (Scotland) Act, 1926.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(3)

This Act shall apply to Scotland only.

Schedule FIRSTF1

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

Schedule SECONDF1

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

Schedule THIRDF1

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