Office of Public Sector Information
PART II continued
(5) A local assessor shall comply with such directions as may be given in relation to the valuation by the Commissioners of Inland Revenue.
(6) The Commissioners of Inland Revenue may, for the purpose of preparing any directions under subsection (5) above, make such investigations and set up such facilities in Scotland as appear to them to be appropriate.
(7) A local assessor may appoint persons to assist him.
(8) A local assessor may disclose to a person appointed by him under subsection (7) above any information available to him or obtained by him in the exercise of the powers conferred by section 90 below.
(9) If any person to whom any information is disclosed by virtue of subsection (8) above uses or discloses the information, in whole or in part, otherwise than for the purposes of the valuation, he shall be guilty of an offence and liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; and
(b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.
(10) A regional or islands council shall secure the provision of sufficient staff, accommodation and other resources (including sums for the payment of persons appointed by the local assessor to assist him) to enable the local assessor to carry out his functions.
(11) The Secretary of State may, with the consent of the Treasury, make grants of such amounts as he may, with such consent, determine to regional or islands councils towards such of their expenditure under this section as he considers to have been reasonably incurred.
(1) The Secretary of State may make regulations about the alteration by local assessors of valuation lists which have been compiled under this Part; and subsections (2) to (10) below shall apply for the purposes of this subsection.
(2) The regulations may include provision that where a local assessor intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.
(3) The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 86(2) above.
(4) The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—
(a) since the valuation band was first shown in the list as applicable to the dwelling—
(i) there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold; or
(ii) there has been a material reduction in the value of the dwelling,
and (in either case) prescribed conditions are fulfilled; or
(b) the local assessor is satisfied that—
(i) a different valuation band should have been determined by him as applicable to the dwelling; or
(ii) the valuation band shown in the list is not that determined by him as so applicable; or
(c) the assessor has, under Schedule 5 to this Act, added, amended or deleted an apportionment note relating to any lands and heritages included in the valuation roll; or
(d) there has been a successful appeal under this Act against the valuation band shown in the list.
(5) The regulations may include provision—
(a) as to who (other than a local assessor) may make a proposal for the alteration of the list with a view to its being accurately maintained;
(b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;
(c) as to the period within which a proposal must be made;
(d) as to the procedure for and subsequent to the making of a proposal;
(e) as to the circumstances within which and the conditions upon which a proposal may be withdrawn; and
(f) requiring the local assessor to inform other prescribed persons of the proposal in a prescribed manner.
(6) The regulations may include provision that, where there is a disagreement between the local assessor and another person making a proposal for the alteration of a list—
(a) about the validity of the proposal; or
(b) about the accuracy of the list,
an appeal may be made to a valuation appeal committee.
(7) The regulations may include—
(a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);
(b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;
(c) provision requiring the local assessor to inform prescribed persons of an alteration within a prescribed period;
(d) provision requiring the local assessor to keep for a prescribed period a record of the state of the list before the alteration was made.
(8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—
(a) provision requiring payments or repayments to be made; and
(b) provision as to the recovery (by deduction or otherwise) of sums due.
(9) The regulations may include provision that where—
(a) a local assessor has informed a regional or islands council of an alteration to a list; and
(b) a copy of the list has been deposited by that authority under section 85(5) above,
the authority must alter the copy accordingly.
(10) In this section—
“material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;
“material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person.
(1) This section applies where the Secretary of State makes an order under subsection (3)(b) of section 74 above providing that, as regards financial years beginning on or after such date as is specified in the order, valuation bands so specified shall be substituted for those for the time being effective for the purposes of subsection (2) of that section.
(2) For the purpose of—
(a) requiring local assessors to compile, and then maintain, new valuation lists for those financial years; and
(b) facilitating the compilation and maintenance by the local assessors of those lists,
the provisions of this Part shall have effect with the modifications mentioned in subsection (3) below.
(3) The modifications are—
(a) for the date specified in section 84(6) and (7) above there shall be substituted the date specified in the order; and
(b) for the dates specified in sections 85(1) and 86(2) above there shall be substituted such dates as are specified in an order made by the Secretary of State under this subsection.
(1) Subject to subsection (2) below, if a local assessor needs to value a property for the purpose of carrying out any functions conferred or imposed on him by or under this Part, he may enter on, survey and value the property.
(2) At least three clear days' notice in writing of the proposed exercise of the power must be given to the occupier; and there shall be disregarded for this purpose any day which is—
(a) a Saturday, a Sunday, Christmas Day or Good Friday; or
(b) a day which is a bank holiday under the [1971 c. 80.] Banking and Financial Dealings Act 1971 in Scotland.
(3) Any person who wilfully delays or obstructs a person in the exercise of a power under this section shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(1) This section makes provision in relation to the carrying out by the local assessor of any functions conferred or imposed on him by or under this Part.
(2) The local assessor shall have access to and the use of any information available to—
(a) the assessor for the purposes of the Valuation Acts;
(b) the community charges registration officer; or
(c) the electoral registration officer,
for his area.
(3) In any case where—
(a) a notice is served by a local assessor on a regional, islands or district council, a housing body or on any other person prescribed for the purposes of this section; and
(b) the notice requests the supply of information of a description specified in the notice; and
(c) the information relates to property and is information which the local assessor reasonably believes will assist him in carrying out any of his functions under this Part,
the council or other person shall supply the information requested, and shall do so in such form and manner and at such time as the local assessor specifies in the notice.
(4) For the purpose of carrying out any of his functions under this Part, a local assessor may serve on a person who is or has been an owner or occupier of any dwelling in his area a notice—
(a) requesting him to supply to the local assessor information which is of a description specified in the notice; and
(b) stating that the local assessor believes the information requested will assist him in carrying out those functions.
(5) A person on whom a notice is served under subsection (4) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.
(6) If a person on whom a notice has been served under subsection (4) above fails to comply with subsection (5) above, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(7) If, in supplying information in purported compliance with subsection (5) above, a person on whom a notice has been served under subsection (4) above—
(a) makes a statement which he knows to be false in a material particular; or
(b) recklessly makes a statement which is false in a material particular,
he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding 3 months or a fine not exceeding level 3 on the standard scale or both.
(8) If in the course of the exercise of their functions any information comes to the notice of a levying authority which they consider would assist the local assessor in carrying out any of his functions under this Part, they shall give him that information.
(9) It shall be a defence for a person charged with an offence under subsection (6) above to prove that he had a reasonable excuse for acting as he did.
(1) A person may require a local assessor to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—
(a) the local assessor is maintaining the list; and
(b) the list is in force or has been in force at any time in the preceding 5 years.
(2) A person may require a levying authority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—
(a) the authority has deposited the copy under section 85(5) above; and
(b) the list is in force or has been in force at any time in the preceding 5 years.
(3) A person may require a levying authority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—
(a) the authority has deposited the copy under section 85(3) above; and
(b) the list itself is not yet in force.
(4) A requirement under subsection (1), (2) or (3) above must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.
(5) Where access is given under this section to information in documentary form the person to whom access is given may—
(a) make copies of (or of extracts from) the document;
(b) require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.
(6) Where access is given under this section to information in a form which is not documentary the person to whom access is given may—
(a) make transcripts of (or of extracts from) the information;
(b) require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.
(7) If a reasonable charge is required for a facility under subsection (5) or (6) above, the subsection concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.
(8) If a person having custody of a document containing, or having control of access to, information access to which is sought under this section—
(a) intentionally obstructs a person in exercising a right under subsection (1), (2), (3), (5)(a) or (6)(a) above; or
(b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,
he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(9) It shall be a defence for a person charged with an offence under subsection (8) above to prove that he had a reasonable excuse for acting as he did.
(1) A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 87 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding five years.
(2) A person may—
(a) make copies of (or of extracts from) a document mentioned in subsection (1) above; or
(b) require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.
(3) If a reasonable charge is required for a facility under subsection (2) above, that subsection shall not apply unless the person seeking to avail himself of the facility pays the charge.
(4) If a person having custody of a document mentioned in subsection (1) above—
(a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or
(b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,
he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(5) It shall be a defence for a person charged with an offence under subsection (4) above to prove that he had a reasonable excuse for acting as he did.
(1) In respect of the financial year 1993-94 and each subsequent financial year, a local authority shall—
(a) set an amount of regional, islands or district council tax, as appropriate, to be paid in respect of a chargeable dwelling in their area listed in valuation band D (whether or not there is such a dwelling in their area) as specified in section 74(2) above;
(b) determine the amount of council tax to be paid in respect of a chargeable dwelling in each of the other valuation bands specified in that section in accordance with the proportion mentioned in subsection (1) of that section,
and references in this Part to the setting of a council tax or of an amount of council tax shall be construed as references to the setting of the amount mentioned in paragraph (a) above.
(2) A local authority shall set its council tax before 11th March in the financial year preceding that for which it is set but it is not invalid merely because it is set on or after that date.
(3) The amounts mentioned in paragraphs (a) and (b) of subsection (1) above shall be such as will provide sufficient money to meet such part of the total estimated expenses to be incurred by that authority during the financial year in respect of which the amount is set as falls to be met out of their council tax, together with such additional sum as is, in their opinion, required—
(a) to cover expenses previously incurred;
(b) to meet contingencies;
(c) to meet any expenses which may fall to be met before the money to be received in respect of their council tax for the next following financial year will become available.
(4) In calculating, for the purposes of subsection (3) above, such part of the total estimated expenses to be incurred by a local authority as falls to be met out of council tax, account shall be taken of any means by which those expenses may otherwise be met or provided for.
(1) Subject to subsection (3) below, a local authority may set, in substitution for an amount of council tax already set or deemed to have been set, a lesser amount of council tax for the same financial year.
(2) Schedule 7 to this Act has effect for the purpose of making provision as to the reduction of council tax where the Secretary of State is satisfied, in accordance with that Schedule, that the total estimated expenses mentioned in section 93(3) above of a local authority are excessive or that an increase in those expenses is excessive.
(3) A local authority may not set a substitute amount of council tax during the period between the approval by the House of Commons of a report in respect of that authority made by the Secretary of State under paragraph 1 of that Schedule and the setting or deemed setting of a reduced amount of council tax under paragraph 3 of that Schedule.
(4) Section 93(2) above shall not apply for the purposes of this section.
(5) A local authority who, in respect of any financial year, set (or are deemed to have set) a substituted or reduced council tax shall neither wholly nor partially offset the difference between—
(a) the amount produced by that substituted or reduced setting; and
(b) the amount which would have been produced had they not substituted or reduced their setting,
with sums advanced from their loans fund established under Schedule 3 to the 1975 Act:
Provided that such offsetting may nevertheless be permitted by the Secretary of State in any case on such terms and conditions as he considers appropriate.
(6) If the Secretary of State is of the opinion that subsection (5) above, or any term or condition imposed under the proviso thereto, has been contravened, the local authority shall, on such opinion being intimated to them, reimburse their loans fund forthwith or within such time as the Secretary of State may allow.
(7) Anything paid by reference to one setting of council tax shall be treated as paid by reference to a substitute setting under subsection (1) above or a reduced setting or deemed setting by virtue of paragraph 3 of Schedule 7 to this Act.
(8) Where a person has paid by reference to one setting of council tax more than is due under a substituted or reduced setting—
(a) the balance shall be repaid to the person if he so requires;
(b) in any other case the balance shall (as the levying authority determine) either be repaid to the person or be credited against any subsequent liability of the person to pay in respect of any council tax due to the authority.
(9) Where—
(a) a substitute amount of council tax has been set under subsection (1) above; or
(b) a reduced amount of council tax has been set or been deemed to have been set under paragraph 3 of that Schedule,
the regional council shall levy and collect that substituted or reduced amount in place of the previous amount of council tax and may recover from the district council any administrative expenses incurred in so doing in relation to a substituted or reduced amount of district council tax.
(1) In relation to each financial year, a regional council shall estimate the amount which would be produced by each of the district council taxes for that year in each district in their region as that amount falls to be ascertained in pursuance of regulations made under subsection (6) below.
(2) For the purpose of making the estimate mentioned in subsection (1) above, the regional council shall assume that in respect of the financial year concerned both the regional council and the district council set £1, or such other amount as may be prescribed, as the amount mentioned in section 93(1)(a) above.
(3) The regional council shall, before such date as may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year.
(4) In respect of the financial year 1993-94 and each subsequent financial year, every district council shall, within two days of the date mentioned in section 93(2) above, intimate to the regional council within whose region their district falls—
(a) the amount of district council tax they have set; and
(b) such further information with respect to the district council tax as may reasonably be needed by the regional council for the purpose of issuing notices in accordance with regulations made under paragraph 2 of Schedule 2 to this Act.
(5) A regional council shall be liable to pay to the council of each district in their region, in respect of the district council tax for any financial year, the amount produced in the district by that tax; and shall, in accordance with such arrangements as may be prescribed, make payments to the district council on account of that liability.
(6) For the purposes of subsection (5) above, the amount produced in a district by the district council tax for a financial year shall, subject to subsection (7) below, be ascertained after the end of that year in such manner as may be prescribed, and—
(a) if that amount exceeds the aggregate amount of payments on account made under subsection (5) above, the balance shall be paid by the regional council to the district council; and
(b) if that amount is less than the said aggregate amount, the balance shall be set off against payments on account under subsection (5) above in respect of the next following financial year.
(7) The Secretary of State may prescribe what deductions are to be made in estimating and ascertaining the amount produced by each of the regional and district council taxes levied by a regional council.
(8) There shall be taken into account, in the calculation of the amount which a regional council are liable, under subsection (5) above, to pay to a district council, the amount of any council tax and council water charge which has been collected by the district council under paragraph 19 of Schedule 2 to this Act and is due but has not been paid to the regional council.
(9) The amount which a regional council are liable to pay under subsection (5) above to a district council shall, if not paid by such date as may be prescribed, attract interest at such rate as may be prescribed.
(1) Within 21 days after setting a council tax, a local authority shall publish in at least one newspaper circulating in their area a notice of—
(a) the provision of this Act under which the council tax has been set; and
(b) the amounts payable in respect of chargeable dwellings in each valuation band.
(2) Failure to comply with subsection (1) above does not make the setting of an amount invalid.
(1) An islands authority shall levy and collect the islands council tax set by them in respect of their area.
(2) A regional authority shall levy and collect—
(a) the regional council tax set by them in respect of their area; and
(b) the district council tax set by each district in their area.
(3) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
(4) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
(5) Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.
(1) Subsection (2) below applies where—
(a) the Secretary of State serves a notice on a levying authority requiring them to supply to the Secretary of State information specified in the notice;
(b) the information is in the possession or control of the authority and was obtained by them for the purpose of carrying out their functions under this Act; and
(c) the information is not personal information.
(2) The authority shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.
(3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied by the authority; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
(1) In this Part and in sections 107 to 112 below, unless the context otherwise requires—
“the 1947 Act” means the [1947 c. 43.] Local Government (Scotland) Act 1947;
“the 1956 Act” means the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956;
“the 1968 Act” means the [1968 c. 47.] Sewerage (Scotland) Act 1968;
“the 1973 Act” means the [1973 c. 65.] Local Government (Scotland) Act 1973;
“the 1975 Act” means the [1975 c. 30.] Local Government (Scotland) Act 1975;
“the 1980 Act” means the [1980 c. 45.] Water (Scotland) Act 1980;
“the Valuation Acts” means the [1854 c. 91.] Lands Valuation (Scotland) Act 1854, the Acts amending that Act, and any other enactment relating to valuation;
“apportionment note” has the meaning assigned to it in paragraph 1 of Schedule 5 to this Act;
“council tax” shall be construed in accordance with the provisions of section 70(1) above;
“council water charge” shall be construed in accordance with the provisions of paragraph 6 of Schedule 11 to this Act;
“levying authority” means a regional or islands council;
“local authority”, except in Schedule 11, means a regional, islands or district council;
“housing body” means—
a district council;
a development corporation (within the meaning of the [1968 c. 16.] New Towns (Scotland) Act 1968); or
Scottish Homes;
“part residential subjects” means lands and heritages which are used partly as the sole or main residence of any person, other than—
dwellings (except the residential part of part residential subjects);
such other class or classes of lands and heritages as may be prescribed;
“public sewage treatment works” has the meaning assigned to it in section 59(1) of the 1968 Act;
“public sewer” has the meaning assigned to it in section 59(1) of the 1968 Act;
“rateable value” shall be construed in accordance with the provisions of section 6 of the 1956 Act;
“resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling; and cognate expressions shall be construed accordingly;
“valuation appeal committee” means a valuation appeal committee established under section 4 of the 1975 Act;
“water authority” has the meaning assigned to it in section 3 of the 1980 Act.
(2) In this Part and sections 107 to 112 below and in any other enactment, whether passed or made before or after the passing of this Act, and unless the context otherwise requires—
(a) the word “rate” shall mean—
(i) the non-domestic rate;
(ii) the non-domestic water rate; and
(iii) the non-domestic sewerage rate;
(b) the expression “non-domestic rate” shall be construed in accordance with the provisions of section 37 of the 1975 Act;
(c) the expression “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the 1980 Act; and
(d) the expression “non-domestic sewerage rate” shall be construed in accordance with the provisions of paragraph 19 of Schedule 11 to this Act,
and cognate expressions shall be construed accordingly.
(3) In this Part—
(a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 74(5) above; and
(b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year.
Local Government Finance Act 1992