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Rating (Scotland) Act 1926

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This is the original version (as it was originally enacted).

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

Class of Lands and Heritages.Bate of Deduction.
1. Mines, minerals and quarries including any lands and heritages contiguous thereto used wholly or mainly for the purposes of the business of working the mines, minerals and quarries.Five per cent.
2. Mills, manufactories, works or premises of a similar character used wholly or mainly for industrial purposes (other than those specified in paragraphs 3, 4, 5 and 11).Six and one-quarter per cent.
3. Works used wholly or mainly for the conversion of ore into pig iron and works in the occupation of the same person as the foresaid works and used in conjunction therewith, wholly or mainly, for the utilisation of by-products arising out of the manufacture of pig-iron.Fifteen per cent.
4. Works used wholly or mainly for the manipulation of semi-finished steel or wrought iron products into tubes.Fifteen per cent.
5. Works used wholly or mainly for the extraction of crude oil from shale, and works used wholly or mainly for the refining of crude oil.Fifteen per cent.
6. Lands and heritages forming part of the undertaking of any local authority, body or company supplying gas or water for public purposes or to members of the public and exclusively used in connection with such supply.Twenty per cent.
7. Sewers, drains or sewerage works belonging to a local authority as local authority for the purposes of drainage or to any other authority having statutory power to levy a drainage rate.Twenty per cent.
8. Harbours, quays, wharves, docks, piers, ferries or canals (other than those valued as part of a railway undertaking) and any lands and heritages used wholly or mainly for the purposes thereof.Twenty per cent.
9. Lands and heritages belonging to or leased by a railway company and valued by the assessor of railways and canals as part of a railway undertaking.Twenty-five per cent.
10. Lands and heritages belonging to or leased by a tramway company or local authority, and valued by the assessor of railways and canals as part of the tramway undertaking of such company or authority.Twenty-seven and one-half per cent.
11. Works used wholly or mainly for the manufacture of steel ingots or wrought iron in conjunction with processes incidental to the manufacture of Bteel or wrought iron products or for the manipulation of semi-finished steel or wrought iron products into plates, sheets, sections, hoops, strips or bars.Thirty per cent.
12. Lands and heritages forming part of the undertaking of any local authority, body or company supplying electricity for public purposes or to members of the public and exclusively used in connection with such supply.Thirty per cent.
13. Agricultural lands and heritages—for the purposes of the owner's share of rates.Twenty-five per cent.
1.4. Agricultural lands and heritages, for the purposes of the occupier's share of rates.Seventy-five per cent.

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