Rating (Scotland) Act 1926

1926 CHAPTER 47 16 and 17 Geo 5

An Act to amend the law with respect to rating in Scotland, and for purposes incidental thereto or connected therewith.

[15th December 1926]

Modifications etc. (not altering text)

C1 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C2 Unreliable marginal note

C3 Act explained by National Heritage (Scotland) Act 1985 (c. 16, SIF 78), s. 20

C4 Act modified by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 1 (6), 43, 45 (2), Sch. 1 para. 2 (4), Sch. 4 para. 3 (1)

C5 Act modified by Dockyard Services Act 1986 (c. 52, SIF 58), s. 3 (1) (c)

C6 Act modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 4 (1), 26 (1)

C7 Act applied by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 5 (7), 26 (1)

C8 Act applied (prosp.) by Local Government Finance Act 1992 (c. 14), ss. 111(9), 119(2) (with s. 118(1)(2)(4))

C9 Act applied (1.4.1992) by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 22(3) (as substituted by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13, para. 10 (with s. 118(1)(2)(4))); S.I. 1992/818, art. 2(a)

Commencement Information

I1 Act wholly in force at 16.5.1927 by s. 31(2) (now repealed)

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 S

Textual Amendments

F1 S. 1 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

2

(1)–(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F2 S. 2 (1)–(3) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

F3 S. 2 (4) repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 S

Textual Amendments

F4 Ss. 3, 4 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 S

Textual Amendments

F5 S. 5 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 S

Textual Amendments

F6 S. 6 repealed by Education (Scotland) Act 1946 (c. 72), Sch. 8

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 S

Textual Amendments

F7 S. 7 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 S

Textual Amendments

F8 S. 8 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 S

Textual Amendments

F9 S. 9 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 S

Textual Amendments

F10 S. 10 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

11 Abolition of exemption from local rates in certain cases. S

Section one of the M1 Rating Exemptions (Scotland) Act, 1874 (which contains provisions whereby churches and certain other lands and heritages are not liable to local rates), shall cease to have effect—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

(b) as regards local rates payable . . . F12 in the case of ground exclusively appropriated as burial ground where such ground belongs to a local authority or to a company or persons selling the exclusive right of burial in lairs therein, or trading as cemetery owners for profit;

. . . F13

Textual Amendments

F11 S. 11 (a) repealed retrospectively by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. I

F12 Words repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III

F13 Words repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

Marginal Citations

M1 1874 c. 20.

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 S

Textual Amendments

F14 S. 12 repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV and Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 S

Textual Amendments

F15 S. 13 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

14 Provisions as to valuation roll. S

(1) Every valuation roll made up in accordance with the M2 Lands Valuation (Scotland) Act, 1854, . . . F16 , shall in addition, to the other particulars required by the said Acts show [F17 the net annual value and also,] the rateable value of the lands and heritages . . . F18 , and the provisions of the M3 Lands Valuation (Scotland) Act, 1854 (including, without prejudice to the said generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals) shall apply accordingly.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

Textual Amendments

F16 Words repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

F17 Words inserted by Local Government (Scotland) Act 1929 (c. 25), s. 49 (1)

F18 Words repealed by Local Government (Scotland) Act 1929 (c. 25), s. 49 (1)

F19 S. 14 (2) (3) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

F20 Ss. 14 (4), 15–17 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

Marginal Citations

M2 1854 c. 91.

M3 1854 c. 91.

15—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 S

Textual Amendments

F21 Ss. 14 (4), 15–17 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 S

Textual Amendments

F22 S. 18 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

19—24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 S

Textual Amendments

F23 Ss. 19—24 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

25

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

(2), (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28

Textual Amendments

F24 S. 25 (1) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

F25 S. 25 (2) (3) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

F26 S. 25 (4) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

F27 S. 25 (5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

F28 S. 25 (6) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 S

Textual Amendments

F29 S. 26 repealed by Statute Law (Repeals) Act 1977 (c. 18), s. 1 (1), Sch. 1 Pt. XI

27, 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 S

Textual Amendments

F30 Ss. 27, 28, 29 (3)–(5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

29 Interpretation. S

(1) In this Act, unless the context otherwise requires—

. . . F31

the expression “rate” includes any rate, charge and assessment the proceeds of which are applicable to public local purposes and which is leviable on lands and heritages;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32

(2) Any reference in this Act to any statutory provision shall be construed as a reference to the statutory provision as amended or extended or applied by any subsequent Act, including this Act.

(3)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33

Textual Amendments

F31 Definitions repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14, Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV and Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

F32 Definitions repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14, Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV and Local Government (Scotland) Act 1975 (c. 30), Sch. 7

F33 Ss. 27, 28, 29 (3)–(5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34 S

Textual Amendments

F34 Ss. 30, 31 (2) repealed by Statute Law Revision Act 1950 (c. 6)

31 †Short title, commencement and extent. S

(1) This Act may be cited as the Rating (Scotland) Act, 1926.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35

(3) This Act shall apply to Scotland only.

Textual Amendments

F35 Ss. 30, 31 (2) repealed by Statute Law Revision Act 1950 (c. 6)

Modifications etc. (not altering text)

C10 Unreliable marginal note.

F36 F36 FIRST SCHEDULE S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36 Sch. 1 repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV

F37 F37 SECOND SCHEDULE S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37 Sch. 2 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

F38 F38 THIRD SCHEDULE S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F38 Sch. 3 repealed by Statute Law Revision Act 1950 (c. 6)