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Valuation and Rating (Scotland) Act 1956

4 & 5 Eliz. 2 c. 60 · Enacted 2 August 1956 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 8 January 2026.

An Act to amend the law regarding valuation and rating in Scotland; to amend the provisions of the Local Government (Financial Provisions) (Scotland) Act, 1954, with respect to the payment of Exchequer Grants to local authorities in Scotland and with respect to the apportionment of the expenditure of joint bodies among their constituent authorities; and for purposes connected with the matters aforesaid.

[2nd August 1956]C1C2C3C4C5C6I1C7

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 (as included in Valuation Acts) applied (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 111(9) (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2(a)

Commencement

I1

Act wholly in force at Royal Assent.

Contents

  1. Part I: Valuation
  2. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. 6Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.
  8. 6APower of Secretary of State to combine and divide lands and heritages.
  9. 7Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.
  10. 7AProvisions relating to lands and heritages used for fish farming and dwelling houses occupied in connection therewith.
  11. 7BRateable value of certain buildings used for breeding or rearing horses.
  12. 8Subjects to be excluded from valuation roll.
  13. 8ACommon parts of shopping malls not to be entered separately in valuation roll.
  14. 8AAExemption from valuation and rating of certain moorings.
  15. 8BProperty used for road user charging scheme to be excluded from valuation roll
  16. 8CExclusion of automatic telling machine sites from valuation roll
  17. 8DPower of Scottish Ministers to remove exempt status of lands and heritages
  18. 9Duties of assessors.
  19. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  20. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  21. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  22. 13Times for giving notices. etc.
  23. 14Stated case to Lands Valuation Appeal Court to set forth reasons for decision.
  24. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  25. Part II: Rating
  26. 16Transference of liability for owners’ rates and consequential reduction of rents.
  27. 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  28. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  29. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  30. 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  31. 20AContributions by police authorities.
  32. 21Contributions in aid of rates by Commissioners of Northern Lighthouses.
  33. 22Exemption of churches, etc. from rates.
  34. 22A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  35. 23Provisions as to the rates payable by charitable and other organisations.
  36. Part III: Valuation and Rating of Gas Boards
  37. 24Valuation and rating of Gas Boards.
  38. 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  39. Part IV: Exchequer Grants
  40. 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  41. 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  42. 28Amendment of s. 11 (1) of Act of 1954.
  43. 29Duration of Part IV.
  44. Part V: Miscellaneous and Consequential Provisions
  45. 30Calculation or apportionment of sums to be according to net annual valuation.
  46. 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  47. 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  48. 33Amendment of ss. 239 to 241 of Act of 1947.
  49. 34Amendment of s. 248 of Act of 1947.
  50. 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  51. 36Amendment of Seventh Schedule to Housing (Scotland) Act, 1950.
  52. 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  53. 38Amendment of s. 1 (9) of Land Drainage (Scotland) Act, 1941.
  54. 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  55. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  56. 41Financial Provisions.
  57. 42Provisions as to orders.
  58. 43Interpretation.
  59. 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  60. 45Short title and extent.
  61. Schedule FIRST. . .
  62. Schedule SECOND. . .
  63. Schedule THIRD: Reduction of Rents
  64. 1Paragraph 1
  65. 2Paragraph 2
  66. 3Paragraph 3
  67. 4Paragraph 4
  68. 5Paragraph 5
  69. 6—8Paragraph 6—8 Repealed
  70. 9Paragraph 9
  71. 10Paragraph 10
  72. 11Paragraph 11
  73. 12Paragraph 12
  74. 13Paragraph 13
  75. 14Paragraph 14
  76. 15Paragraph 15
  77. Schedule FOURTH: New Provisions for Rating Gas Boards
  78. Part I
  79. Calculation of rateable value on which rates are to be assessed
  80. 1Paragraph 1
  81. 2Paragraph 2
  82. 3Paragraph 3
  83. 4Paragraph 4
  84. 5Paragraph 5
  85. 6Paragraph 6
  86. 7Paragraph 7 Repealed
  87. 8Paragraph 8 Repealed
  88. Part II
  89. Supplementary Provisions
  90. 9Paragraph 9
  91. 10Paragraph 10
  92. 11Paragraph 11
  93. 12Paragraph 12 Repealed
  94. Schedule FIFTHSchedule FIFTH
  95. Schedule SIXTHSchedule SIXTH
  96. Schedule SEVENTHSchedule SEVENTH