Local Government (Scotland) Act 1978

1 Amendment of section 6 of Local Government (Scotland) Act 1975

For section 6 of the [1975 c. 30.] Local Government (Scotland) Act 1975 there shall be substituted the following section—

“6 Valuation by formula of certain lands and heritages.

(1) The Secretary of State may by order—

(a) prescribe;

(b) make provision for determining by such method, and at such intervals, as may be specified in the order,

the rateable value, or aggregate amount of the rateable values, of any lands and heritages specified in Schedule 1 to this Act, or of any class or description of such lands and heritages.

(2) A rateable value or aggregate amount—

(a) prescribed under ; or

(b) determined by virtue of,

an order under this section may be apportioned among local authorities in such manner as may be specified in the order.

(3) An order under this section applying to any lands and heritages or any class or description of such lands and heritages may provide for—

(a) determining a rateable value or aggregate amount by the application of different methods of valuation;

(b) apportioning a rateable value or aggregate amount by the application qi different manners of apportionment,

to different parts of the lands and heritages.

(4) Before making an order under this section the Secretary of State shall consult with such associations of local authorities, or of persons carrying on undertakings, as appear to him to be concerned and with any local authority, person or association of persons with whom consultation appears to him to be desirable.

(5) An order under this section may—

(a) repeal or amend any enactment so far as that enactment relates to—

(i) the valuation of ;

(ii) the levying or payment of rates in respect of;

(iii) the making of payments in lieu of rates in respect of,

lands and heritages to which the order relates;

(b) repeal or amend any enactment so far as that repeal of amendment is incidental or consequential to a repeal or amendment in terms of paragraph (a) above; and

(c) as regards such lands and heritages apply, restrict or modify the enactments relating to appeals or complaints in connection with the valuation roll.

(6) An order under this section may provide that the order shall have effect as from the beginning of the year in which the order is made.

(7) An order under this section shall not be made unless a draft of the order has been laid before and approved by a resolution of each House of Parliament.”.