Search Legislation

Rating (Scotland) Act 1926

Status:

This is the original version (as it was originally enacted).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

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

1The provisions of section one hundred and twenty of the Local Government (Scotland) Act, 1889, shall apply to the determination and payment of compensation to officers or servants subject to the following and any other necessary modifications :—

(a)References to the county council and the Treasury shall be construed as references to the rating authority liable in payment to the officer or servant of compensation (in this Schedule referred to as the " compensating authority") and the Secretary of State respectively, and the reference to the convener or vice-convener shall be construed in the case where the compensating authority is the town council of a burgh as a reference to the lord provost, provost or acting chief magistrate of the burgh;

(b)The reference to the Acts and rules relating to His Majesty's Civil Service shall be construed as a reference to the Acts and rules which were in operation at the date of the passing of the Local Government (Scotland) Act, 1889;

(c)References to " the passing of this Act " shall, except in the case of abolition or relinquishment of office, be construed as references to the date when the loss arose, and in the case of abolition or relinquishment of office, as references to the date of such abolition or relinquishment ;

(d)A claim for compensation shall not be maintainable unless it is intimated to the compensating authority within two years of the date on which it is alleged to have arisen ;

(e)Expenses incurred by a rating authority in pursuance of section twenty-seven of this Act and of this Schedule shall be defrayed in like manner as the expenses of levying and collecting rates:

Provided that if any compensation is payable by way of a capital sum the payment of that compensation shall be a purpose for which the rating authority may borrow upon the security of the assessment or rate out of which the said expenses are to be defrayed, and any sum so borrowed shall be repaid within a period of five years from the date on which the sum is borrowed.

(f)Subsections (8) and (9) shall not apply.

2In computing the time of service in any capacity of any officer or servant for the purpose of the award of compensation, the compensating authority shall take into account all the service in any capacity of that officer or servant under any parish council, town council or county council, whether - he was appointed annually or otherwise:

Provided that, if in pursuance of the power conferred by this Act an office is abolished by a rating authority, otherwise than at the expiration of a complete year of service of an officer or servant, the portion then expired of that year shall be treated as a complete year where such portion exceeds six months, and shall be ignored where such portion does not exceed six months.

3The compensation payable to an officer or servant who immediately before the commencement of this Act held two or more offices under any parish, town or county council or councils and who devoted the whole of his time to the duties of such offices, shall not be reduced by reason of the fact that he has devoted only part of his time to each of such offices.

4If any officer or servant was temporarily absent from his employment during the late war whilst serving in His Majesty's forces, or the forces of the Allied or Associated Powers, either compulsorily or with the sanction or permission of the parish council, town council, or county council, as the case may be, such period of temporary absence shall be reckoned as service under the council in whose employment he was immediately before and after such temporary absence, and the amount of his salary, wages and emoluments during such temporary absence shall be deemed to be the amount which he would have received from the council during that period if he had remained in their actual service :

Provided that, in the case of an officer or servant who, after the armistice, voluntarily extended his term of service in the forces, no period of absence during such extension shall be reckoned.

5The compensating authority may, in their discretion and in consideration of the fact that any officer or servant was appointed to his office as a specially qualified person, or of the fact that he had prior to his appointment served as a deputy, assistant, or clerk to any officer not holding a temporary appointment, add any number of years (not exceeding ten) to the number of years which such officer would otherwise be entitled to reckon for the purpose of computing the compensation to which he would be entitled under the Acts and rules relating to His Majesty's Civil Service as applied by this Act.

6The compensation shall not exceed two-thirds of the annual pecuniary loss suffered by virtue of this Act, or of anything done in pursuance or in consequence of this Act, or if the compensation is payable by way of a capital sum, two-thirds of the capital value of such annual pecuniary loss.

7No officer or servant shall be entitled to receive both compensation for pecuniary loss and a superannuation or retiring allowance in respect of the same period of service and the same pecuniary loss.

THIRD SCHEDULEEnactments Repealed

Session and Chapter.Short title.Extent of Repeal.
8 & 9 Vict. c. 83.The Poor Law (Scotland) Act, 1845.Sections thirty-four to forty-five inclusive, sections forty-nine, fifty-one, eighty-eight and eighty-nine.
17 & 18 Vict. c. 91.The Lands Valuation (Scotland) Act, 1854.

In section twelve the words from " and as soon as such " valuation roll has been '' authenticated as aforesaid'' to " their respective parishes," and in section eighteen the words from " shall cause such " amount " to " the current " year within such parishes " respectively or ".

In section forty-one the words from the commencement of the section to "in terms of " this Act; and"

20 & 21 Vict. c. 71.The Lunacy (Scotland) Act, 1857.

In section fifty-four the words "expenses of assessment, " collection, and remittance, '' and,'' wherever these words occur.

In section fifty-five the words " within eight months after " notice by the commissioners aforesaid and in the " manner directed by the " said last-mentioned Act".

35 & 36 Vict. c. 62.The Education (Scotland) Act, 1872.In section forty-six the words from " and the town council " of every burgh shall" to " for the purpose of promoting " higher instruction ".
48 & 49 Vict. c. 16.The Registration Amendment (Scotland) Act, 1885.In section eleven the words " or a collector of poor rates ".
52 & 53 Vict. c. 50.The Local Government (Scotland) Act, 1889.

In subsection (2) of section twenty - seven the words " Subject to the provisions " hereinafter contained ".

Subsection (4) of section twenty-seven and subsection (5) of section sixty.

55 & 56 Vict. c. 55.The Burgh Police (Scotland) Act, 1892.

In section two hundred and sixty-seven the words from " and provided also that " to the end of the section.

Sections three hundred and forty-six and three hundred and forty-seven.

57 & 58 Vict. c. 58.The Local Government (Scotland) Act, 1894.

In subsection (1) of section twenty-seven the words " as " ascertained for the purposes of the Poor Law " (Scotland) Act, 1845 ".

In subsection (1) of section thirty-eight the words " as " ascertained for the purposes of the Poor Law " (Scotland) Act, 1845." and the words " in terms of section eighty-nine of the said " Act."

Subsection (7) of section forty-four.

In subsection (3) of section fifty - one the words from " including the collection of " rates" to " or burgh " commissioners," except so far as applied by any local Act.

59 & 60 Vict. c. 37.The Agricultural Rates Congested Districts and Burgh Tax Relief (Scotland) Act, 1896.Section one.
1 Edw. 7. c. 24.The Burgh Sewerage, Drainage and Water Supply (Scotland) Act, 1901.In section two the words from " Provided also that for " shops " to " in the manner " provided in the principal " Act".
3 & 4 Geo. 5. c. 38.The Mental Deficiency and Lunacy (Scotland) Act, 1913.In subsection (2) of section sixty-five the words " and " provided also that the con-" sent of the Board shall " be required to any assessment levied by the parish " council acting as a district " board".
8 & 9 Geo. 5. e. 48.The Education (Scotland) Act, 1918.

Subsections (2), (3) and (5) of

section thirteen. The proviso to paragraph 5 and

paragraph 6 of the Fourth

Schedule.

13 & 14 Geo. 5, c. 39.The Agricultural Rates Act, 1923.Sections eight and twelve.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources