{
  "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956",
  "json_url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956.json",
  "id": "ukpga/Eliz2/4-5/60",
  "title": "Valuation and Rating (Scotland) Act 1956",
  "short_title": "Valuation and Rating (Scotland) Act 1956",
  "long_title": "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.",
  "citation": "4 & 5 Eliz. 2 c. 60",
  "type": "ukpga",
  "year": "Eliz2/4-5",
  "number": "60",
  "version": "current",
  "date": "1956-08-02",
  "revised": true,
  "valid_from": "2026-01-08",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Valuation",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-1",
      "extent": "S",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-3",
      "extent": "S",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-6",
      "extent": "S",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6A",
      "kind": "section",
      "number": "6A",
      "heading": "Power of Secretary of State to combine and divide lands and heritages.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-6A",
      "extent": "S",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-7",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Provisions relating to lands and heritages used for fish farming and dwelling houses occupied in connection therewith.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-7A",
      "extent": null,
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    {
      "path": "section/7B",
      "kind": "section",
      "number": "7B",
      "heading": "Rateable value of certain buildings used for breeding or rearing horses.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-7B",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Subjects to be excluded from valuation roll.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8A",
      "kind": "section",
      "number": "8A",
      "heading": "Common parts of shopping malls not to be entered separately in valuation roll.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8A",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8AA",
      "kind": "section",
      "number": "8AA",
      "heading": "Exemption from valuation and rating of certain moorings.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8AA",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8B",
      "kind": "section",
      "number": "8B",
      "heading": "Property used for road user charging scheme to be excluded from valuation roll",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8B",
      "extent": null,
      "status": null,
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    {
      "path": "section/8C",
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      "number": "8C",
      "heading": "Exclusion of automatic telling machine sites from valuation roll",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8C",
      "extent": "S",
      "status": null,
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    },
    {
      "path": "section/8D",
      "kind": "section",
      "number": "8D",
      "heading": "Power of Scottish Ministers to remove exempt status of lands and heritages",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-8D",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Duties of assessors.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-9",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
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    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Times for giving notices. etc.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-13",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Stated case to Lands Valuation Appeal Court to set forth reasons for decision.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-14",
      "extent": null,
      "status": null,
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    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-15",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Rating",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Transference of liability for owners’ rates and consequential reduction of rents.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-16",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-17",
      "extent": null,
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      "parent": "part/II"
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    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-18",
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    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-19",
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    {
      "path": "section/20",
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      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-20",
      "extent": "S",
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    },
    {
      "path": "section/20A",
      "kind": "section",
      "number": "20A",
      "heading": "Contributions by police authorities.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-20A",
      "extent": null,
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    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Contributions in aid of rates by Commissioners of Northern Lighthouses.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-21",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Exemption of churches, etc. from rates.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-22",
      "extent": "S",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/22A",
      "kind": "section",
      "number": "22A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-22A",
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      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Provisions as to the rates payable by charitable and other organisations.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-23",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Valuation and Rating of Gas Boards",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Valuation and rating of Gas Boards.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-24",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-25",
      "extent": null,
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      "parent": "part/III"
    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "Exchequer Grants",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-26",
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    {
      "path": "section/27",
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      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-27",
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    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Amendment of s. 11 (1) of Act of 1954.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-28",
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    {
      "path": "section/29",
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      "number": "29",
      "heading": "Duration of Part IV.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-29",
      "extent": null,
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    {
      "path": "part/V",
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      "number": "V",
      "heading": "Miscellaneous and Consequential Provisions",
      "url": null,
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    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Calculation or apportionment of sums to be according to net annual valuation.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-30",
      "extent": null,
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    {
      "path": "section/31",
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      "number": "31",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-31",
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    {
      "path": "section/32",
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      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-32",
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    {
      "path": "section/33",
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      "number": "33",
      "heading": "Amendment of ss. 239 to 241 of Act of 1947.",
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      "extent": null,
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      "path": "section/34",
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      "heading": "Amendment of s. 248 of Act of 1947.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-34",
      "extent": null,
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    {
      "path": "section/35",
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      "number": "35",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-35",
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      "heading": "Amendment of Seventh Schedule to Housing (Scotland) Act, 1950.",
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    {
      "path": "section/37",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-37",
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      "path": "section/38",
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      "heading": "Amendment of s. 1 (9) of Land Drainage (Scotland) Act, 1941.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-38",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-39",
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      "path": "section/40",
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      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-40",
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      "path": "section/41",
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      "number": "41",
      "heading": "Financial Provisions.",
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      "extent": null,
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    {
      "path": "section/42",
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      "number": "42",
      "heading": "Provisions as to orders.",
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      "extent": null,
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      "path": "section/43",
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      "number": "43",
      "heading": "Interpretation.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-43",
      "extent": "S",
      "status": null,
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    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-44",
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    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Short title and extent.",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/section-45",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/FIRST",
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      "number": "FIRST",
      "heading": ". . .",
      "url": "https://openlegislation.uk/valuation-and-rating-scotland-act-1956/schedule-FIRST",
      "extent": null,
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    },
    {
      "path": "schedule/SECOND",
      "kind": "schedule",
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