Rating and Valuation Act 1925 (c. 90)

1. Introductory Text

2. PART I Rating.

   1. 1. Rating authorities.

   2. 2. Levy of, and provisions as to, general rate.

   3. 3. Levy of, and provisions as to, special rate in rural district.

   4. 4. Operation and incidence of rate.

   5. 5. Amendment of rate.

   6. 6. Publication of rate.

   7. 7. Demand notes for rates.

   8. 8. Discount on general rate.

   9. 9. Provisions as to precepts.

   10. 10. Unification of funds and accounts.

   11. 11. Rating of, and collection of rates by, owners.

   12. 12. Power and duty to make sufficient rates, &c.

   13. 13. Power for securing payment of precepts.

   14. 14. Limitation of right to appeal to quarter sessions against rate.

   15. 15. Recovery of rates from tenants and lodgers.

3. PART II Valuation.

   1. Areas and Authorities.

      1. 16. Assessment areas.

      2. 17. Assessment committees.

      3. 18. County valuation committees.

   2. Valuation Lists.

      1. 19. Making and operation of new valuation lists.

      2. 20. Effect of valuation list.

      3. 21. Contents of valuation list.

      4. 22. Ascertainment of rateable value.

      5. 23. Assessment of certain buildings occupied in parts.

      6. 24. Valuation of hereditaments containing machinery and plant.

   3. Preparation of Valuation Lists.

      1. 25. Making of draft valuation list.

      2. 26. Objections to draft valuation list.

      3. 27. Revision of draft valuation list by assessment committee.

      4. 28. Final approval of valuation list.

      5. 29. Record of totals.

      6. 30. Correction of clerical errors.

   4. Appeals.

      1. 31. Appeal to quarter sessions.

      2. 32. Procedure on appeals.

      3. 33. Appointment by court of person to value hereditaments.

      4. 34. Power to make rules with respect to appeals.

      5. 35. Alteration of list in consequence of decisions on appeal.

      6. 36. Rate to be levied notwithstanding appeal.

   5. Revision of current Lists.

      1. 37. Amendment of current valuation list.

   6. Employment of Valuers.

      1. 38. Power of authorities to employ valuers.

   7. Powers of High Court in case of default by Mating Authority, Assessment Committee, &c.

      1. 39. Power of High Court to appoint person to act in place of defaulting authority.

   8. Information and Returns.

      1. 40. Powers of rating authority to require returns.

      2. 41. Power of assessment committee to require returns.

      3. 42. Penalties for failure to make returns, and for making false returns.

   9. Miscellaneous.

      1. 43. Evidence of lists, and furnishing of copies of lists and tax assessments.

      2. 44. Valuation list not to be rendered invalid by certain failures or omissions.

      3. 45. Inclusion in one proceeding of separate hereditaments.

      4. 46. Publication of notices.

      5. 47. Use of public rooms.

4. PART III General.

   1. Existing Officers and Transfer of Property, &c.

      1. 48. Transfer of existing officers.

      2. 49. Compensation to existing officers.

      3. 50. Determination of questions as to transferred officers, &c.

      4. 51. Superannuation of transferred officers.

      5. 52. Transitional provisions.

   2. Expenses, Accounts, and Officers of Authorities.

      1. 53. Expenses.

      2. 54. Accounts of assessment committees, &c.

      3. 55. Power of rating authorities, assessment committees, and county valuation committees to appoint officers.

      4. 56. Authority to clerk to collect rates.

   3. Miscellaneous.

      1. 57. Constitution of Central Valuation Committee for promoting uniformity in valuation.

      2. 58. Power to make rules.

      3. 59. Service of notices, &c.

      4. 60. Inspection of documents.

      5. 61. Provisions as to inquiries.

      6. 62. Abolition of overseers and transfer of their powers and duties.

      7. 63. Interest in municipal property not to disqualify.

      8. 64. Savings.

      9. 65. Exercise of powers by and assistance to new rating and assessment authorities.

      10. 66. Power to modify local Acts.

      11. 67. Power to remove difficulties.

      12. 68. Definitions.

      13. 69. Repeal, construction of references, &c.

      14. 70. Extent and short title.

5. SCHEDULES.

   1. FIRST SCHEDULE

      Provisions with respect to Assessment Committees.

      1. 1. Subject to the provisions of this Act, the quorum, proceedings...

      2. 2. The chairman at any meeting of the assessment committee shall,...

      3. 3. The chairman at any meeting of the assessment committee may,...

      4. 4. On a casual vacancy occuring in an assessment committee by...

      5. 5. The proceedings of an assessment committee shall not be invalidated...

      6. 6. The minutes of the proceedings of an assessment committee shall...

      7. 7. Every assessment committee shall in the month of April in...

      8. 8. Until the contrary is proved, an assessment committee shall be...

      9. 9. An assessment committee may sue and be sued in the...

      10. 10. The term of office of each member of an assessment...

      11. 11. A member of an assessment committee shall not be qualified...

      12. 12. No person who is a member of any committee to-which...

      13. 13. No member of the assessment committee shall receive any remuneration...

   2. SECOND SCHEDULE

      Ascertainment of Rateable Value.

      1. PART I

         1. Deductions from Gross Value.

      2. PART II

         1. Deductions to be made from Net Annual Value.

      3. PART III

         1. Schemes for determining certain deductions in urban areas.

            1. 1. For the purpose of determining the amount of the deductions...

            2. 2. A special scheme submitted as aforesaid may be approved by...

            3. 3. Where by any order a county borough or urban district...

            4. 4. The Minister may make regulations with respect to the preparation...

            5. 5. The council of every county borough and urban district shall,...

            6. 6. The Minister may by order direct, in any cases where...

            7. 7. The Minister may, on an application in that behalf made...

   3. THIRD SCHEDULE

      Classes of Machinery and Plant to be deemed to be part of the Hereditament.

      1. 1. Machinery and plant (together with the shafting, pipes, cables, wires,...

      2. 2. Lifts and elevators mainly or usually used for passengers.

      3. 3. Railway and tramway lines and tracks.

      4. 4. Such part of any plant or any combination of plant...

   4. FOURTH SCHEDULE

      Provisions with respect to preparation of Valuation Lists.

      1. PART I

         1. Deposit and Inspection of Draft List.

            1. 1. The rating authority shall deposit the draft list at the...

            2. 2. The rating authority shall, immediately upon the deposit of the...

            3. 3. Where there is included in the draft list as deposited...

            4. 4. The draft list so deposited shall be open to inspection...

            5. 5. Immediately on the expiration of the said period of twenty-one...

      2. PART II

         1. Notices of Objection.

            1. 1. A notice of objection must specify the grounds of objection....

            2. 2. The assessment committee shall, within three days after the date...

      3. PART III

         1. Meetings for hearing Objections.

            1. 1. Meetings for hearing objections to the draft list may be...

            2. 2. The assessment committee shall, at least fourteen days before holding...

            3. 3. On the consideration of an objection any valuer employed by...

            4. 4. No person, being either a party to the objection, or...

            5. 5. The assessment committee shall forthwith after determining an objection send...

            6. 6. Every such notice as aforesaid of the decision of the...

            7. 7. Where the assessment committee, in pursuance of the provisions of...

            8. 8. Every notice of an alteration made in the draft list...

            9. 9. Except as otherwise expressly provided in this Act, the provisions...

            10. 10. The assessment committee shall not be required to hear and...

   5. FIFTH SCHEDULE

      Appeals to Quarter Sessions.

      1. PART I

         1. Notices of Appeal.

            1. 1. Notice of appeal must be given to the clerk of...

            2. 2. A copy of the notice of appeal must also be...

            3. 3. The notice of appeal must specify the grounds of appeal....

            4. 4. The clerk of the court on receiving a notice of...

      2. PART II

         1. Provisions with respect to Arbitrations.

            1. 1. Where any matter is referred to arbitration under the provisions...

            2. 2. The parties to an arbitration may before entering on the...

            3. 3. The costs of and incidental to the hearing before the...

   6. SIXTH SCHEDULE

      Provisions as to the determination and payment op compensation to officers.

      1. 1. The provisions of section one hundred and twenty of the...

      2. 2. In computing the time of service in any capacity of...

      3. 3. The compensation payable under this Act to an officer who...

      4. 4. If any officer was temporarily absent from his employment during...

      5. 5. The compensating authority may, in their discretion and in consideration...

      6. 6. All fees or remuneration received by an officer in connection...

      7. 7. The compensation shall not exceed two-thirds of the annual pecuniary...

      8. 8. No officer shall be entitled to receive both compensation under...

      9. 9. In this Schedule, the expression— " Compensating authority " means...

   7. SEVENTH SCHEDULE

      Transitional Provisions.

      1. Transfer of Property and Liabilities.

         1. 1. Property, liabilities, &c., of existing assessment committees.

         2. 2. Custody of books and documents.

         3. 3. Transfer of property.

         4. 4. Transfer and application of balances.

         5. 5. Adjustment of parochial balances, liabilities, &c.

         6. 6. Arrears of rates, precepts, accounts, and proceedings.

         7. 7. Saving for existing securities.

         8. 8. Saving for pending contracts, legal proceedings, &c.

      2. Provisions as to Poor Rates and County Contributions.

         1. 9. Poor rate to be made for rating area instead of for parishes.

         2. 10. Saving for enactments relating to county basis.

   8. EIGHTH SCHEDULE

      Enactments repealed.