Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958

7 Rateable value of salmon fishings and other industrial and freight transport lands and heritages

(1) For the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine, and subsequent years the proportion which the rateable value of industrial and freight transport lands and heritages (so far as occupied and used, or treated as occupied and used, for industrial or freight transport purposes) is to bear to the net annual value, or, as the case may be, the value on which any rate of the description referred to in paragraph (b) of subsection (1) of section forty-five of the Local Government (Scotland) Act, 1929, would have been leviable if that Act had not passed, shall be doubled; and accordingly the said subsection (1) shall have effect in relation to those years with the substitution for any reference to division by four of a reference to division by two.

(2) For the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine, and subsequent years the rights of salmon fishing to which this subsection applies shall, subject to the following provisions of this section, be deemed for the purpose of making up any valuation roll to be agricultural lands and heritages :

Provided that nothing in this section shall affect any right of a district fishery board to require the assessor to value and enter such rights of salmon fishing in the valuation roll for the purposes of fishery assessments only.

(3) The last foregoing subsection—

(a) applies to rights of salmon fishing which are exercised by net or cruive and are so exercised regularly throughout the periods during which that method of fishing is allowed by law, and in respect of which no revenue is derived by the owner or occupier thereof from any other method of fishing during any part of those periods; and

(b) does not apply to any dwelling-houses, bothies, net stores, drying greens or other corporeal lands and heritages, whether occupied or used in connection with rights of salmon fishing to which the last foregoing subsection applies or not.

(4) Any dwelling-houses, bothies, net stores, drying greens or other corporeal lands and heritages occupied or used in connection with rights of salmon fishing to which subsection (2) of this section applies shall, for the purpose of making up the valuation roll for the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine and any subsequent year, be treated as lands and heritages which are neither industrial nor agricultural.

(5) Notwithstanding anything in subsections (1) and (2) of section fifteen of the Act of 1956 (which contains transitory provisions for valuation in the years before 1961-2), the assessor for each valuation area, or, as the case may be, the Assessor of Public Undertakings (Scotland), in making up the valuation roll for the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine, and any subsequent year, shall, subject to the provisions of this section, give effect to the changes of rateable values made by the foregoing provisions of this section ; but the said changes shall not require any such assessor by virtue of any provision in the said subsections to make any other alteration in a valuation roll, or entitle any person by virtue of subsection (4) or subsection (5) of the said section fifteen to appeal against, or complain in respect of, any entry in a valuation roll.

(6) Where any such corporeal lands and heritages as are specified in subsection (4) of this section, being lands and heritages occupied or used as so specified, are in any valuation roll in force at the commencement of this Act included in the valuation of the rights of salmon fishing in connection with which they are occupied or used, they shall, notwithstanding anything in this section, be so included in the valuation rolls for the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine and the next following year, and subsection (2) of this section shall for the purposes of those years have effect in relation to them as if they were rights of salmon fishing to which that subsection applies.

(7) Section two hundred and eighteen of the Act of 1947 shall not have effect in relation to the apportionment and allocation between local authorities (as defined for the purposes of that Act), under section two hundred and fourteen of that Act or any other enactment, statutory order or agreement, of expenditure in respect of the year beginning on the sixteenth day of May, nineteen hundred and fifty-nine; and for the purpose of apportioning and allocating any such expenditure between local authorities (defined as aforesaid) under the said section two hundred and fourteen or any other enactment, statutory order or agreement the following provisions of this subsection shall have effect in the said year in any case where, apart from this subsection, the provisions of the said section two hundred and eighteen would apply, that is to say—

(a) the assessor for each valuation area shall estimate what the rateable valuation of each of the areas of the local authorities concerned would have been in the year beginning on the sixteenth day of May, nineteen hundred and fifty-eight, if this section had applied for the purposes of that year ;

(b) the Secretary of State shall estimate what the standard rateable value of each of the said areas would have been for the last mentioned year if this section and sections one, two, four and six of this Act had applied for the purposes of that year ; and

(c) the amounts so estimated shall be deemed to be the rateable valuation and the standard rateable value respectively of the said areas for the purposes specified in this subsection.

(8) The assessor for each valuation area shall, not later than the fifteenth day of February, nineteen hundred and fifty-nine, send to the Secretary of State and to the local authorities concerned copies of the estimates made by him under paragraph (a) of the last foregoing subsection.

(9) For the purpose of the application of this section to any valuation area for which the valuation roll comes into force on a day other than the sixteenth day of May, any reference in this section to the last-mentioned day shall be construed as a reference to that other day.