Rating (Caravan Sites) Act 1976

4 Information for caravanners about rating of caravan sites mentioned in s. 3. E+W+S

(1) Where the assessor alters the valuation roll under section 3(1) above, he shall include in the notice of deletion which he sends in pursuance of section 3(3) of the Local Government (Scotland) Act 1975 to each person named in the valuation roll as the occupier of a pitch for a leisure caravan, the following additional information—

(a) the name and location of the caravan site on which the site is situated;

(b) a statement that the assessor has deleted from the valuation roll the entry relating to the pitch because, for the purposes of valuation and rating,he is treating the caravan site including the pitch as a single unit in the occupation of the site operator;

(c) the number of such pitches which the asssessor is including in the said unit;

(d) the amount of the rateable value of the said single unit which the assessor attributes to such pitches; and

(e) the [F1 rate][F1 non-domestic rate]in the pound [F2 (as reduced under section 7(1) of the M1 Local Government (Scotland) Act 1966)]at which rates are levied within the area in which the site is situated for the first year in which the site and pitches thereon are assessed as a single unit.

(2) Subsections (5) and (9) of section 3 above shall apply for the purposes of this section as they apply for the purposes of that section.

Annotations:

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Amendments (Textual)

F1 Words “non-domestic rate” substituted (S.) for “rate” by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 6, Sch. 1 para. 37

F2 Words repealed (S.) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

Modifications etc. (not altering text)

C1 The text of ss. 3–5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M1 1966 c. 51.