Part I
Exchequer grants and apportionment
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
7 Apportionment.
F22C31
Subject to the following provisions of this section, where, in pursuance of any enactment, any statutory order or instrument or any agreement, any sum is required—
a
to be calculated according to, or according to a formula based in whole or in part on, the following valuation, that is to say the rateable valuation or standard rateable value, whichever is the higher, of any area for any year, or
b
to be apportioned or allocated among local authorities or other bodies according to that valuation for each of two or more areas for any year, or according to any such formula as aforesaid,
such calculation or such apportionment or allocation, as the case may be, shall be made with the substitution for that valuation of the product of a rate of F23one new penny in the pound or the standard penny rate product, whichever is the higher, for the area, or, as the case may be, each of the areas, in question for that year.
2
The foregoing subsection shall apply to any calculation, or apportionment or allocation required to be made for the year 1963-64 or any subsequent year:
Provided that in the case of such calculation, or apportionment or allocation required to be made under an agreement the said subsection shall not apply thereto if the parties concerned so agree.
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
4
The assessor for each valuation area shall, not later than F25the date prescribed by order under section 13 of the Act of 1956 in the year preceding any year of revaluation, F26estimate the rateable valuation in that year of revaluation—
a
in a case where the valuation area is a region, of each district within that region;
b
in a case where the valuation area is an islands area, of that islands area;
and shall send certified copies of the estimate so made to the rating authority for that region or for that islands area, as the case may be, to the councils of all districts within that region and to the Secretary of State.
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
9F28 Meaning of product of a rate of one penny in the pound and standard penny rate product.
1
References in this Part of this Act to the product of a rate of F29one new penny in the pound for any area for any year are references to an amount calculated for that area for that year in accordance with F30regulations made in that behalf by the Secretary of State under F30section III of the M5Local Government (Scotland) Act 1973.
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31
3
Except so far as otherwise provided in this Part of this Act references therein to the standard penny rate product for any year for any F30district or islands area are references to the F32product of the weighted population of the district or islands area and the national standard amount per head for that year.
F333A
The standard penny rate product for any year of an area which is a region shall be taken to be an amount equal to the sum of the standard penny rate products for that year of the districts comprised in that region.
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34
5
6
In the case of any area which is part of a F37district or islands area, references in this Part of this Act to the standard penny rate product of the area are, except so far as otherwise provided therein, references to so much of the standard penny rate product of the F37district or, as the case may be, islands area, as bears to the whole the same proportion as the rateable valuation of the area in question bears to the rateable valuation of the F37district or, as the case may be, islands area.
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F38
Part II
Valuation and Rating
10 Rateable value of industrial and freight transport lands and heritages.
1
As respects the year 1966-67 and subsequent years the rateable value of the industrial and freight transport lands and heritages to which section 45 of the M7Local Government (Scotland) Act 1929 applies shall, subject to the next following subsection, be the net annual value thereof as ascertained under . . . F39subsection (8) . . . F39of section 6 of the Act of 1956; and accordingly subsection (9) of that section shall, as respects those years, have effect as if the words “save as provided in section forty-five of the M8Local Government (Scotland) Act 1929” were omitted.
C42
Notwithstanding anything in the foregoing subsection the Secretary of State may by order provide that in respect of the year 1966-67 and F40any subsequent years the rateable value of the said lands and heritages shall be the amount produced by deducting from the net annual value thereof such percentage of that value as may be F41specified in the order; but an order under this subsection shall not have effect unless approved by a resolution of the Commons House of Parliament.
3
In an order under the last foregoing subsection different provision may be made for lands and heritages in different rating areas.
4
As respects the year 1966-67 and subsequent years subsection (4) of section 47 of the M9Local Government (Scotland) Act 1929 (which confers upon certain occupiers of industrial lands and heritages the right to recover in each year from the owner of the lands and heritages a sum equal to three times the owner’s share of the rates payable in respect of the lands and heritages for that year) shall not have effect.
11F6 Amendment of standard amount in respect of liability of Railways Board to make payments for the benefit of local authorities.
The power to make orders conferred on the Secretary of State by section 109 of the Act of 1948 (which relates to payments by transport authorities for the benefit of local authorities) shall include power to make orders amending either or both of the amounts certified by him for the purpose of determining the standard amount for the Railways Board under subsection (3) of section 66 of the M1Transport Act 1962.
12F7 Basic rateable valuation of Gas Boards. C1
1
For the purposes of Schedule 4 to the Act of 1956 (which relates to the valuation and rating of Gas Boards) the basic rateable valuation of the Scottish Gas Board shall (subject to the following provisions of this section) be six hundred and fifteen thousand eight hundred and seventy-six pounds:
Provided that this subsection shall not affect the liability to rates of the said Board in respect of any period before the year F8subsequent to the year following the appointed day.
2
If it appears to the Secretary of State that by reason of any substantial change of circumstances it is expedient so to do, he may by order, made after consultation with the Gas Board concerned, the Scottish Valuation Advisory Council and such associations of local authorities as appear to him to be concerned, vary the basic rateable valuation of any Gas Board; but an order under this subsection shall not have effect unless approved by a resolution of the Commons House of Parliament.
3
The said Schedule shall as respects the years 1963-64 and subsequent years have effect as if—
a
in paragraph 1 for the expression “1961-62” there were substituted the expression “1963-64”;
b
paragraphs 2, 7 and 8, and in paragraph 3 the words “and subject to the provisions of paragraph 8 thereof”, were omitted; and
c
in paragraph 9 after the word “Assessor” there were inserted the words “of Public Undertakings (Scotland) (hereinafter referred to as ”the Assessor’)”.
F94
In this section the expression “the appointed day” means the day appointed by the Secretary of State under section 1(1) of the M2Gas Act 1972.
13
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
2
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
14 Provisions relating to agricultural lands and heritages.
1
Notwithstanding anything in subsection (2) of section 7 of the Act of 1956 (which relates amongst other things to the definition of agricultural buildings)—
a
a building (other than a dwelling-house) which is occupied by any person, and is used solely in connection with agricultural operations carried on by that person on any agricultural land (other than the building) whether adjacent to the building or not, being agricultural land occupied by that person, and
b
any land occupied together with any such building and used solely in connection with the use of the building,
shall be treated as respects the year 1963-64 and subsequent years as agricultural lands and heritages for the purposes of subsection (3) of the said section 7 (which provides that no agricultural lands and heritages shall be entered in the valuation roll).
2
The foregoing subsection shall apply to a building occupied by or on behalf of an association to which this subsection applies and to any land occupied together therewith as it applies to a building occupied by a person and to any land occupied therewith, but with the following modifications:—
a
for the reference in paragraph (a) thereof to agricultural operations carried on by the person there shall be substituted a reference to such operations carried on by the association or any member thereof; and
b
for the reference in the said paragraph (a) to agricultural land occupied by the person there shall be substituted a reference to such land occupied by or on behalf of the association or by any member thereof.
3
The last foregoing subsection applies to any association of not more than twenty persons who are jointly and severally liable for any debts of the association.
F134
In determining for the purposes of subsection (1) of this section whether a building used in any way is solely so used during any year, no account shall be taken of any time in that year during which it is used in any other way, if that time does not amount to a substantial part of that year.
C515 Proceedings in appeals.
1
In proceedings before a valuation appeal committee F44or, under section 1(3A) of the Lands Tribunal Act 1949, before the Lands Tribunal for Scotland in respect of lands and heritages situated in any valuation area it shall be competent for the assessor, or the appellant or complainer, to found by way of comparison on lands and heritages situated in any other valuation area F45or, in accordance with subsections (1A) to (1C) below, on hereditaments in England and Wales.
F461A
It shall be competent to found, by way of comparison, on hereditaments in England and Wales only if—
a
there is no evidence available as to lands and heritages in Scotland comparable to those which are the subject of the proceedings; or
b
such evidence as is available in that regard is not adequate to enable the committee or, as the case may be, the Lands Tribunal for Scotland to draw conclusions as to the rent at which the lands and heritages which are the subject of the proceedings might reasonably be expected to let from year to year in the circumstances mentioned in . . . F476(8) of the Valuation and Rating (Scotland) Act 1956 (ascertainment of . . . F47values by reference to expected rent).
1B
The net annual value ascribed in the valuation list maintained under the General Rate Act 1967 to a hereditament in England and Wales shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent at which the hereditament (as at the date as at which its net annual value was ascribed to it) might reasonably be expected to let from year to year if the tenant undertook to pay all usual tenants’ rates and taxes and to bear the cost of the repairs and insurance and the other expenses, if any, necessary to maintain the hereditament in a state to command that rent.
1C
A valuation appeal committee or the Lands Tribunal for Scotland shall, in considering a hereditament in England and Wales by way of comparison in pursuance of this section, make such adjustment as is, in their opinion, necessary—
a
to its rent as established by the evidence, so as to take account of (amongst any other things) the date at which that rent became payable;
b
to its rent as established under subsection (1B) above, so as to take account of (amongst any other things) the date as at which, under that subsection, that rent is to be treated as payable.
2
F492AA
A valuation appeal committee, on the joint application of the assessor and an appellant or complainer made within such period as may be prescribed by regulations made by the Secretary of State, shall refer the appeal or complaint to the Lands Tribunal for Scotland for determination under section 1(3A) of the Lands Tribunal Act 1949.
F502A
The Secretary of State may make regulations F51as to—
a
b
the consideration of the appeal or complaint by a valuation appeal committee in a case where the Tribunal have declined under subsection (3B) of that section to proceed to determine it.
F53c
the giving by a valuation appeal committee of reasons for its decision not to refer to the Tribunal any appeal or complaint made to the committee; and
d
the circumstances and manner in which an appeal may be made to the Tribunal for determination under subsection (3BA) of section 1 of the Lands Tribunal Act 1949 (jurisdiction of the Tribunal to determine appeal against decision of valuation appeal committee not to refer an appeal or complaint to the Tribunal).
F543
Regulations under this section may provide for the amendment or repeal of any enactment which is inconsistent with or superseded by any provision contained in the regulations.
4
Regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
17 Amendment of section 240 of Act of 1947.
Section 240 of the Act of 1947 (which empowers rating authorities to levy rates on owners, instead of occupiers, in certain cases) shall not authorise the retention by a rating authority of any portion of a rate paid by an owner under that section in respect of any period during which the lands and heritages concerned are unoccupied; and accordingly in that section for the words “fails to recover the amount payable by any such occupier” there shall be substituted the words “is unable to recover the amount paid by him to the rating authority”.
18 Amendment of section 243 of Act of 1947.
Notwithstanding anything in the definition of occupier in subsection (1) of section 379 of the Act of 1947, lands and heritages shall not be deemed for the purposes of section 243 of that Act (which relates to unoccupied subjects) to be occupied as respects the year 1963-64 or any subsequent year by reason only that they are subject to a tenancy or sub-tenancy; . . . F42
19 Certain parks not to be entered in valuation roll.
1
Any lands and heritages—
a
which consist of a park vested in or under the control of a local authority; and
b
from which the local authority does not derive net profit,
shall not be entered in the valuation roll for the year 1963-64 or any subsequent year:
Provided that this subsection shall not apply to any building comprised in any such park unless it is used for purposes ancillary to those of the park.
2
In this section . . . F43the expression “park” includes any recreation ground or pleasure ground.
20 Repayment of rates paid in error.
1
Where F15, notwithstanding section 2(2)(d) of the Local Government (Scotland) Act 1975 or any entry in a valuation roll which is no longer in force, it is shown to the satisfaction of a rating authority that any amount has been paid to them in respect of rates by reason of an error of fact, and the amount is not recoverable apart from this section, the authority shall repay the amount to the person from whom they received it or to any other person appearing to them to be entitled to that person’s interest:
Provided that no repayment under this subsection shall be made after the end of the sixth year after that in respect of which the amount was paid, unless application therefor was before that time.
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
22 Miscellaneous amendments of Act of 1956 relating to valuation and rating.
The Act of 1956 shall have effect subject to the following modifications, being modifications in provisions relating to valuation or rating:—
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
C2c
paragraph (b) of subsection (6) of section 7 of that Act (which relates to the net annual value and rateable value of a dwelling-house occupied in connection with any agricultural lands and heritages situated within the counties to which the Crofters (Scotland) Acts 1955 and 1961 apply) shall have effect as if for the words “fifty acres”there were substituted the words “seventy-five acres”;
d
the power conferred on the Secretary of State by section 13 of that Act to prescribe dates and periods for certain purposes shall include the power to prescribe different dates and periods for those purposes F19as he may consider appropriate
e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
Part III
Miscellaneous and General
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
24 Regulations, rules and orders.
1
Any power conferred by this Act to make regulations, rules or orders shall be exercisable by statutory instrument.
2
Any power conferred by this Act to make an order includes the power to vary or revoke the order by subsequent orders made in the like manner and subject to the like conditions.
25 Expenses.
There shall be paid out of moneys provided by Parliament any increase attributable to this Act in the sums payable out of moneys so provided—
a
by way of Exchequer Equalisation or Transitional Grant under the enactments relating to local government in Scotland; and
26 Interpretation.
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F55
2
In this Act, unless the context otherwise requires, the following expressions have the meanings hereby assigned to them respectively, that is to say—
“the Act of 1947” means the M12Local Government (Scotland) Act 1947;
“the Act of 1948” means the M13Local Government Act 1948;
“the Act of 1954” means the M14Local Government (Financial Provisions) (Scotland) Act 1954;
“the Act of 1956” means the M15Valuation and Rating (Scotland) Act 1956;
“the Act of 1958” means the M16Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958;
“local authority” means a F56regional, islands or district council;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F57
“rateable valuation” in relation to any area has the same meaning as in the Act of 1956;
“valuation” includes value;
F58 “year” means the financial year of a local authority; and “year” followed by a reference to two calendar years means the financial year beginning in the first of those calendar years;
“year of revaluation” has the same meaning as in section F5937 of the M17Local Government (Scotland) Act 1975.
3
Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended or extended by any other enactment including this Act.
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
28 Short title and extent.
1
This Act may be cited as the Local Government (Financial Provisions) (Scotland) Act 1963.
2
This Act shall extend to Scotland only.