Valuation and Rating (Scotland) Act 1956

PART IV Exchequer Grants

26 Exchequer Grants

(1) Subject to the provisions of subsection (2) of this section, the aggregate amount of the Exchequer Grants payable to local authorities under the Act of 1954 in respect of the year 1956-57 and of any subsequent year shall not be an amount ascertained in accordance with paragraph (b) of subsection (1) of section one of that Act, but shall be an amount ascertained in accordance with the Sixth Schedule to this Act.

(2) If in the year 1956-57 or in any subsequent year—

(a) Exchequer Equalisation Grants are payable to local authorities in England and Wales under Part I of the Act of 1948 as originally enacted and there is available to the Minister of Housing and Local Government the power conferred on him by subsection (3) of section three of the said Act as originally enacted to direct increases in the rateable value for England and Wales for the purpose specified in subsection (4) of that section ; and

(b) the aggregate amount of the Exchequer Grants which, apart from the provisions of the foregoing subsection, would have been payable in that year to local authorities in Scotland under the Act of 1954 is greater than the amount which is payable to them under that subsection,

the aggregate amount of the Exchequer Grants payable to local authorities in Scotland under the Act of 1954 in that year shall not be ascertained in accordance with the Sixth Schedule to this Act, but shall be ascertained in accordance with paragraph (b) of subsection (1) of section one of the Act of 1954.

27 Meaning of "adjusted rateable value"

(1) For the purpose of calculating Exchequer Equalisation Grants under the Act of 1954 in respect of the year first commencing after the passing of this Act and of each of the following years before the year 1961-62, subsection (1) of section four of that Act (which subsection defines the expression " adjusted rateable value ") shall have effect as if for the words " preceding that year " there were substituted the words " in which the Valuation and Rating (Scotland) Act, 1956, passed ".

(2) For the purpose of calculating such Grants in respect of the year 1961-62 and of any subsequent year.—

(a) subsection (1) of section three of the Act of 1954 shall have effect as if the word " adjusted " were omitted ;

(b) subsection (1) of section four of the said Act shall cease to have effect;

(c) subsection (1) of section five of the said Act shall have effect as if the word " adjusted " were omitted ; and

(d) subsection (2) of the said section five shall have effect as if the words from " and in this section " to the end of the subsection were omitted.

28 Amendment of s. 11(1) of Act of 1954

On and after the sixteenth day of May, nineteen hundred and fifty-six, subsection (1) of section eleven of the Act of 1954 (which section contains provisions relating to the method of allocating the expenditure of any combination of local authorities) shall have effect as if for the words from " any reference " to the end of the subsection there were substituted the following words:—

“any reference in that provision to the rateable valuation of an area, or part of an area, of an authority shall be construed—

(a) where the area is a county the council of which are charged under any enactment with providing the service to which the combination relates in one or more burghs, as a reference to an amount calculated by taking the rateable valuation of the landward area of the county, or that part thereof as aforesaid, or its standard rateable value, whichever is the higher, and adding thereto the rateable valuation or the standard rateable value, whichever is the higher, of each burgh situated in the county or such part thereof, being a burgh within which the county council are charged with providing the said service;

(b) in any other case as a reference to the rateable valuation of that area, or that part of that area, or to its standard rateable value, whichever is the higher”.

29 Duration of Part IV

Section fourteen of the Act of 1954 in so far as it relates to the expiry of the said Act is hereby repealed, and the said Act and this Part of this Act (which shall be construed as one with the Act of 1954) and Part II of the Act of 1948 shall continue in force until the expiry of the sixth year after the passing of this Act and shall then expire.