General Rate Act 1967

1. Introductory Text

2. Part I the general rate

   1. 1. Rating areas and rating authorities

   2. 2. The general rate

   3. 3. Making of rate

   4. 4. Publication of rate

   5. 5. Demand note for rate

   6. 6. Amendment of rate

   7. 7. Appeal against rate

   8. 8. Restriction on amount recoverable in certain cases

   9. 9. Refund of overpayments

   10. 10. Certificates and statements as to rate, etc

3. Part II provisions as to precepts

   1. 11. Power and duty to make sufficient precepts

   2. 12. Provisions as to precepts by certain authorities

   3. 13. Precepts by other authorities

   4. 14. Precepts-general

   5. 15. General power for securing payment of precepts

4. Part III liability, valuation, reliefs, etc

   1. Liability and assessment to rate

      1. 16. Liability to be rated in respect of occupation of property

      2. 17. Liability to be rated in respect of certain unoccupied property

      3. 18. General provisions as to liability and assessment to rate

   2. Valuation of hereditaments-general provisions

      1. 19. Ascertainment of rateable value-general rule

      2. 20. Valuation according to tone of list

      3. 21. Hereditaments containing plant and machinery

      4. 22. Determination of certain questions as to plant and machinery

      5. 23. Adjustment of gross value by reference to provision of or payment for services, etc

      6. 24. Buildings occupied in parts

      7. 25. Hereditaments which are partly occupied,

   3. Liability and valuation-special cases

      1. 26. Agricultural premises

      2. 27. Land used as plantation, etc

      3. 28. Advertising stations

      4. 29. Rights of sporting

      5. 30. County and voluntary school premises

      6. 31. Statutory water undertakings

      7. 32. Railway or canal premises

      8. 33. Gas authorities

      9. 34. Electricity boards

      10. 35. Mining, quarrying, dock, rediffusion, etc., undertakings

      11. 36. Tin, lead and copper mines

   4. Premises usedfor public purposes

      1. 37. Hereditaments occupied by or on behalf of Crown

      2. 38. Contributions in aid of rates in respect of court buildings, police stations, etc

   5. Miscellaneous exemptions and reliefs

      1. 39. Relief for places of religious worship

      2. 40. Relief for charitable and other organisations

      3. 41. Exemption for certain property of Trinity House

      4. 42. Exemption of sewers, etc

      5. 43. Exemption of property of drainage authorities

      6. 44. Exemption of parks, etc

      7. 45. Relief in respect of facilities for disabled persons

      8. 46. Relief for air-raid protection works

      9. 47. Temporary relief for certain hereditaments previously exempt

   6. Special reliefs in respect of dwellings

      1. 48. Reduction of rates on dwellings by reference to domestic element of rate support grants

      2. 49. Right to rebate in respect of rates on dwelling

      3. 50. Right to pay rates on dwelling by instalments

      4. 51. Discount in respect of rates on dwelling-house

      5. 52. Temporary power to reduce rateable value of dwellinghouses, etc

   7. General remissions, reductions and allowances

      1. 53. Reduction or remission of rate

      2. 54. Uniform discount in respect of rates on all hereditaments

5. Part IV bearing of rates by persons other than occupier

   1. 55. Rating of owners instead of occupiers

   2. 56. Payment or collection of rates by owners by agreement

   3. 57. Provisions supplementary to ss.55 and 56

   4. 58. Deduction of rates from rent by lessees for short terms

   5. 59. Deduction from rent of rates omitted to be paid by owner

   6. 60. Owner's liability for rates where occupier entitled to diplomatic immunity

   7. 61. Recovery of rates from tenants and lodgers

   8. 62. Recovery of rates unpaid by owner

   9. 63. Deduction from rent etc. of rates by certain tenants of mines

   10. 64. Deduction from rent of rate in respect of land used as plantation, etc

   11. 65. Deduction from rent in respect of rate for rights of sporting

   12. 66. General provision as to deduction of rates from rent, etc

6. Part V valuation lists

   1. Maintenance of, and preparation of new, valuation lists

      1. 67. The valuation list

      2. 68. New valuation lists

   2. Alterations of current valuation list

      1. 69. Proposals for alteration of current valuation list

      2. 70. Provision for objections to proposals

      3. 71. Unopposed proposals

      4. 72. Agreed alterations after proposal

      5. 73. Opposed proposals

      6. 74. Proposals objected to by valuation officer

      7. 75. Two or more proposals in respect of same hereditament

      8. 76. Appeals to local valuation courts against objections to proposals

      9. 77. Appeal from decision of local valuation court to Lands Tribunal

      10. 78. Arbitration with respect to proposals

      11. 79. Effect of alterations to valuation list made in pursuance of proposals

      12. 80. Alteration of valuation list without proposal

      13. 81. Supplementary provisions as to proceedings

      14. 82. Power for valuation officer to call for returns

      15. 83. Use of returns as evidence

      16. 84. Evidence of valuation lists

      17. 85. Duty of local authorities with respect to alteration of valuation list

      18. 86. Powers of entry of valuation officer

      19. 87. Duty of rating authority to give effect to directions as to alteration of valuation list

   3. Local valuation courts and panels

      1. 88. Constitution of local valuation courts and panels

      2. 89. Schemes for purposes of s.88

      3. 90. Disqualification for membership of panel

      4. 91. New schemes for purposes of s.88

      5. 92. Staff, expenses etc. of local valuation panels and courts

   4. Supplementary provisions

      1. 93. Membership of local authority etc. not to be disqualification in certain cases

      2. 94. Use of public rooms

      3. 95. Remuneration and expenses of valuation officers

7. Part VI distress for rates

   1. 96. Enforcement of payment of rates

   2. 97. Application for warrant of distress

   3. 98. Statement of case on application for warrant

   4. 99. Execution of warrant of distress

   5. 100. Costs of obtaining warrant of distress

   6. 101. Charges for levying distress

   7. 102. Imprisonment in default of sufficiency of distress

   8. 103. Inquiry as to means before issue of warrant of commitment

   9. 104. Attendance of defaulter for purposes of inquiry

   10. 105. Abatement of proceedings on payment of rate and costs

   11. 106. Jurisdiction of justices

   12. 107. Application of other Acts

8. Part VII miscellaneous and general

   1. 108. Inspection of documents

   2. 109. Service of notices, etc

   3. 110. Inquiries

   4. 111. Interest in municipal property not to disqualify

   5. 112. Treatment of certain payments

   6. 113. Power to make rules

   7. 114. Rules, regulations and orders-general provisions

   8. 115. Interpretation

   9. 116. Construction of references etc

   10. 117. Repeals and savings

   11. 118. Application to Isles of Stilly

   12. 119. Short title, extent and commencement

9. 1. Schedule 1

      Rating of unoccupied property

   2. Schedule 2

      Transitional provisions as to valuation according to tone of list

   3. Schedule 3

      Classes of machinery and plant deemed to be part of hereditament

   4. Schedule 4

      Valuation of water hereditaments of statutory water undertaking

   5. Schedule 5

      Railway or canal premises

   6. Schedule 6

      Gas Boards

   7. Schedule 7

      Electricity Boards

   8. Schedule 8

      Charities excluded from mandatory relief

   9. Schedule 9

      Rebates under s.49

   10. Schedule 10

       Payment of rates on dwelling by instalments

   11. Schedule 11

       Temporary reduction of rateable value in certain circumstances

   12. Schedule 12

       Forms of documents

   13. Schedule 13

       Use of premises as private dwelling

   14. Schedule 14

       Repeals

       1. PART I Enactments repealed

       2. Part II Revocations of, or in, statutory instruments