Local Government Act 1958

Rating of Gas and Electricity Authorities

10 Gas and Electricity Boards: rating of showrooms

(1) In respect of any rate period beginning after the thirty-first day of March, nineteen hundred and fifty-nine, a Gas Board or Electricity Board shall, notwithstanding anything in subsection (2) of section six of the Act of 1955 or in Part V of the Act of 1948, be liable to be rated in respect of any shop, room or other place occupied and used by the Board wholly or mainly for the sale, display or demonstration of apparatus or accessories for use by consumers of gas or, as the case may be, electricity; and accordingly any such place shall be rated for any such period, and shall be included in the valuation list in force during any such period for the rating area in which the place is situated, and in every rate made for any such period by the rating authority for that area.

(2) In determining whether any place is wholly or mainly occupied and used as aforesaid use for the receipt of payments for gas or electricity consumed shall be disregarded.

(3) This section shall apply to any shop, room or other place in England occupied and used as aforesaid by the South of Scotland Electricity Board as it applies to a place so occupied and used by a Board constituted under the Electricity Act, 1947.

11 Rateable value of Gas Board hereditaments

(1) As respects each Gas Board, the Minister shall certify the amount estimated by him to be the aggregate of the net annual values on the first day of April, nineteen hundred and fifty-nine, of all premises in respect of which the Board will on that day become liable to be rated by virtue of the provisions of the foregoing section; and—

(a) for the year 1959-60, sub-paragraph (3) of paragraph 4 of the Third Schedule to the Act of 1955 (which provides for the apportionment among rating areas of the adjusted basic total of rateable values of a Gas Board) shall have effect as if the amount required to be apportioned thereunder were the basic total of rateable values of the Board, as adjusted for that year, reduced by the amount so certified ;

(b) for subsequent years, the said paragraph 4 shall have effect as if the basic total of rateable values of the Board, as certified under paragraph 2 of the said Third Schedule, had been the amount apportionable under the said paragraph 4 for the year 1959-60.

(2) In the application of the said paragraph 4 to the year 1960-61 and subsequent years the standard number of therms of a Gas Board, instead of being the number certified under paragraph 3 of the said Third Schedule, shall be the number certified by the Board to be the total number, as estimated by the Board, of therms in the gas supplied by them in the year 1957-58 to consumers in their area.

(3) In estimating, for the purposes of the foregoing subsection or of any adjustment to be made by reference to the standard number of therms fixed under the foregoing subsection, the number of therms in the gas supplied by a Gas Board in any year, there shall be deducted one half of the number of therms in any gas purchased by the Board in that year.

(4) As respects the making and levying of rates for any rate period beginning after the thirty-first day of March, nineteen hundred and fifty-nine,—

(a) gas produced by a Gas Board by the application, to gas purchased by the Board, of any process not consisting only of purification or blending with other gases, or both, shall be treated for the purposes of the Act of 1955 as gas manufactured by the Board, and the reference in subsection (1) of section six of that Act to the manufacture of gas shall be construed accordingly ;

(b) in estimating for the purposes of sub-paragraph (3) of paragraph 4 of the Third Schedule to the Act of 1955 the number of therms manufactured by a Gas Board, the number of therms in gas produced by the Board as aforesaid shall be treated as half the actual number thereof.

(5) It if appears to the Minister that by reason of any substantial change of circumstances it is expedient so to do, he may, by order made after consultation with the Gas Council and with such associations of local authorities as appear to him to be concerned, and with any local authority with whom consultation appears to him to be desirable, vary for all Gas Boards the amount of the basic total of rateable values; but an order under this subsection shall not have effect until approved by a resolution of each House of Parliament.

Any order under this subsection may be varied or revoked by a subsequent order made in the like manner and subject to the like provisions.

12 Rating of Generating Board and Area Electricity Boards

(1) Payments for the benefit of local authorities in lieu of rates shall not be made by the Electricity Council under the provisions of Part V of the Act of 1948 in respect of any year beginning after the thirty-first day of March, nineteen hundred and fifty-nine; but for the purposes of the making and levying of rates for any rate period beginning alter that date.—

(a) the Generating Board shall be treated as occupying during that period, in each rating area in England and Wales, a hereditament of a rateable value calculated in accordance with the provisions of Part I of the Second Schedule to this Act, and

(b) each Area Board shall be treated as occupying during that rate period, in each rating area which is wholly or partly within the area of that Board, a hereditament of a rateable value calculated in accordance with the provisions of the said Part I.

(2) The hereditament which the Generating Board or an Area Board is to be treated as occupying in a rating area by virtue of the foregoing subsection shall be taken not to be situated in any part of that area in which there are leviable (as an additional item of the general rate) expenses which are not leviable in the area taken as a whole.

(3) The provisions of Part II of the Second Schedule to this Act shall have effect for the purposes of this section.

13 Rating of Electricity Council

In respect of any rate period beginning after the thirty-first day of March, nineteen hundred and fifty-nine, the Electricity Council shall, notwithstanding anything in Part V of the Act of 1948, be liable to be rated in respect of any premises occupied by the Council during that period; and accordingly any premises occupied by the Council during any such rate period shall be rated for that period, and shall be included in the valuation list in force during that period for the rating area in which the premises are situated, and in every rate made for that period by the rating authority for that area.