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Pow of Inchaffray Drainage Commission (Scotland) Act 2019

Section 10 – Annual budget and assessments

21.Section 10 introduces schedule 4, which provides for the preparation and confirmation of the budget for each assessment year and for heritors’ rights to make representation on, and require a review of, the draft budget. The provisions of this schedule are explained below.

22.The section also provides for the calculation of the annual assessment payable by each heritor. Each heritor is to pay a share of the annual budget based on the “chargeable value” – that is, the assumed value of the benefit to the heritor’s land of the work carried out under the Pow Acts (this Act, the 1846 Act and the 1696 Act). The chargeable value is calculated in accordance with schedule 5. The amount that each heritor must pay is the chargeable value multiplied by the “rate poundage” for the assessment year – namely the total amount of the year’s budget divided by the sum of all the chargeable values.

23.Heritors are notified by the Commission of the amount each must pay by way of an assessment notice. The assessment is payable within 28 days of receipt of the assessment notice or, if later, by the first day of the assessment year.

24.The Commission must notify each heritor of the chargeable value of the heritor’s land, and how it has been calculated, within 2 months of the day after the Act receives Royal Assent.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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