Valuation and Rating (Scotland) Act 1956

Section 26.

SIXTH SCHEDULE Exchequer Grants

1 The Minister of Housing and Local Government (hereinafter referred to as " the Minister ") shall ascertain and certify—

(a) the total amount of the relevant local expenditure (as defined in section four of the Act of 1948) of all the counties and county boroughs in England and Wales ; and

(b) the total of the weighted populations (as defined in section three of the Act of 1948) of all the counties and county boroughs in England and Wales.

2 The Secretary of State shall ascertain and certify the total of the weighted populations of all the burghs and landward areas in Scotland, and for the purposes of this paragraph—

(a) the weighted population of any large burgh shall be the weighted population of that burgh as determined for the purposes of the Act of 1954 ; and

(b) the weighted population of any small burgh or landward area shall be the number which would have been determined to be the weighted population of that burgh or landward area for the purposes of the said Act if in sub-paragraph (ii) of paragraph (c) of subsection (3) of section four of that Act the reference to sub-paragraph (ii) of paragraph (b) of the said subsection had been omitted.

3 There shall then be calculated the sum which bears the same proportion to the amount referred to in sub-paragraph (a) of paragraph 1 of this Schedule as the total of the weighted populations in Scotland bears to the total of the weighted populations in England and Wales as so certified. The sum so arrived at is hereinafter referred to as " the notional relevant local expenditure for Scotland ".

4 The Minister shall also ascertain and certify the total amount of the Exchequer Equalisation Grants payable to local authorities in England and Wales, and this amount shall be deducted from the total amount of the relevant local expenditure of all the counties and county boroughs in England and Wales. The sum so arrived at is hereinafter referred to as " the rates burden for England and Wales ".

5 There shall then be calculated the sum which bears the same proportion to the rates burden for England and Wales as the population of Scotland bears to the population of England and Wales. The sum so arrived at is hereinafter referred to as " the notional rates burden for Scotland ".

6 The notional rates burden for Scotland shall be deducted from the notional relevant local expenditure for Scotland and the sum so arrived at is hereinafter referred to as " the notional Exchequer Grant for Scotland".

7 There shall be calculated the sum which bears the same proportion to the total of the relevant local expenditure of all the burghs and landward areas in Scotland (which shall be ascertained and certified by the Secretary of State) as the notional Exchequer Grant for Scotland bears to the notional relevant local expenditure for Scotland, and the sum so arrived at is the amount last mentioned in subsection (1) of section twenty-six of this Act.

8 For the purposes of this Schedule—

• sums or amounts shall relate as regards Scotland to the year in respect of which the Exchequer Grant is being calculated, and as regards England and Wales to the twelve months ending with the thirty-first day of March falling within that year;

• the population of Scotland shall be calculated by reference to estimates of the Registrar-General of Births, Deaths and Marriages in Scotland, and the population of England and Wales shall be calculated by-reference to estimates of the Registrar-General of Births, Deaths and Marriages ;

• references to England and Wales shall be construed as references to England and Wales exclusive of the Administrative County of London.