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Rating (Scotland) Act 1926

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. 1.Town and county councils to be rating authorities for parish and education rates

  3. 2.Provisions as to parish rates

  4. 3.Basis of levying poor and certain other rates

  5. 4.Temporary borrowing powers to parish councils

  6. 5.Provisions as to education rate

  7. 6.Yearly contributions by town councils to education authorities to cease

  8. 7.Balances in education rate account of parish councils

  9. 8.Apportionment of expenses of district boards of control, & c

  10. 9.Abolition of average rate

  11. 10.County councils not to assess in police burghs

  12. 11.Abolition of exemption from local rates in certain cases

  13. 12.Rateable values of lands and heritages

  14. 13.Provisions as to agricultural rates grant

  15. 14.Provisions as to valuation roll

  16. 15.Provision as to certificates of valuation

  17. 16.Owners of certain subjects in counties may be charged with occupier's rates

  18. 17.Rates on lands and heritages not usually let for less than a year but not occupied by same occupier for whole year

  19. 18.Consolidation of rates

  20. 19.Payment of rates by instalments

  21. 20.Fractions of a penny of rates

  22. 21.Collection of rates levied by authorities other than rating authorities

  23. 22.Demand notes for rates

  24. 23.Amendment of s.62 of 52 & 53 Vict. c.50

  25. 24.Cost of levying and collecting rates

  26. 25.Consequential amendments of various Acts

  27. 26.Amendment of s.7 of 1 & 2 Geo.5 c.53

  28. 27.Transfer of existing officers, & c

  29. 28.Temporary provision for protection of trustees of port and harbours of Greenock

  30. 29.Interpretation

  31. 30.Repeals

  32. 31.Short title, commencement and extent

    1. FIRST SCHEDULE

      Deductions from Gross Annual Value of certain Classes of Lands and Heritages for the purposes of Rates

    2. SECOND SCHEDULE

      Provisions as to the Determination and Payment of Compensation to Officers or Servants Entitled Thereto

      1. 1.The provisions of section one hundred and twenty of the...

      2. 2.In computing the time of service in any capacity of...

      3. 3.The compensation payable to an officer or servant who immediately...

      4. 4.If any officer or servant was temporarily absent from his...

      5. 5.The compensating authority may, in their discretion and in consideration...

      6. 6.The compensation shall not exceed two-thirds of the annual pecuniary...

      7. 7.No officer or servant shall be entitled to receive both...

    3. THIRD SCHEDULE

      Enactments Repealed

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