Search Legislation

Rating (Scotland) Act 1926

Status:

This is the original version (as it was originally enacted).

5Provisions as to education rate

(1)Every education authority shall annually ascertain the amount of the deficiency in the education fund of the education area and

(a)in the case of a scheduled burgh shall, on or before the fifteenth day of July, certify to the rating authority of the burgh the amount of such deficiency; and

(b)in the case of any other education area shall, subject to the proviso to section five of the Education (Scotland) Act, 1918, apportion and allocate the amount of such deficiency among the rating authorities whose areas or parts of whose areas are within the education area according to the rateable valuations in the valuation roll of their respective areas so far as within the education area, except in the case of the first year after the commencement of this Act in which case the apportionment shall be according to the gross annual valuations in the valuation roll, and shall, on or before the date aforesaid, certify to each rating authority the proportion of the deficiency apportioned and allocated to that authority.

(2)The rating authority shall, subject to the proviso to section five of the Education (Scotland) Act, 1918, and to the provisions of this Act, levy, under the name of the education rate and within the education area to which it relates so far as within the area of the rating authority, a rate of such amount as is necessary to meet the amount specified in the certificate, and shall collect and recover the rate and, from time to time as they collect it and at such intervals as the rating authority and the education authority may agree and, failing agreement, as the Secretary of State, after consultation with the Scottish Education Department, may determine, pay over to the education authority the amount collected up to the amount specified in the certificate, and so far as the amount specified in the certificate has not been paid over by that time, the rating authority shall annually on the first day of May pay over the balance to the education authority, notwithstanding that it has not then been collected.

(3)The education rate shall, subject to the provisions of this Act, be levied and recovered by the rating authority in like manner, at the same time, and under the like powers and provisions (including without prejudice to the said generality the power to grant remission or relief on the ground of poverty or inability to pay and the provision relating to appeals) as, but as a separate rate from and without the limit, if any, applicable to the public health general assessment.

(4)The provisions of this section shall have effect as though they were included in section thirteen of the Education (Scotland) Act, 1918.

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