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Local Government Act 1958

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Rating: industrial and freight-transport hereditaments

9Rating of industrial and freight-transport hereditaments

(1)For the year 1959-60 and subsequent years the fraction of net annual value by reference to which the rateable value of an industrial hereditament or of a freight-transport hereditament is to be ascertained shall be doubled, and accordingly subsection (1) of section sixty-eight of the Local Government Act, 1929, shall have effect in relation to those years with the substitution for the words

one-quarter, wherever they occur, of the words " one-half ".

(2)Subsection (7) of section one of the Act of 1955 (which provides that where, in the year in which a new valuation list comes into force, a proposal is made in certain circumstances to reduce the value of a hereditament, the rates for any year recoverable until the proposal has been settled shall not exceed the amount levied on the hereditament for the last year before the new list came into force) shall have effect, in relation to rates leviable on industrial and freight-transport hereditaments for the year 1959-60 and subsequent years where the proposal was made in the year 1956-57, as if for the word " levied", in the second place where it occurs, there were substituted the words

which would have fallen to be levied

and after the words " into force " there were added the words

if the rateable value, or so much thereof as fell to be ascertained by reference to a fraction of net annual value, had been twice what it was.

(3)Where, on or after the first day of April, nineteen hundred and fifty-nine, an alteration having effect for a period preceding that date falls to be made in a valuation list with respect to an industrial hereditament or freight-transport hereditament, the alteration, so far as concerns rateable value, shall be made so as to indicate the value ascertained in accordance with subsection (1) of this section; but as respects any such period for which the alteration has effect the valuation list shall be deemed to indicate a rateable value ascertained by reference to net annual value in like manner as if subsection (1) of this section had not passed.

(4)In this section " industrial hereditament" and " freight-transport hereditament " have the same meanings as in the Local Government Act, 1929.

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