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Local Government (Scotland) Act 1966

1966 CHAPTER 51

An Act to make further provision, in relation to Scotland, with respect to the payment of grants to local authorities, valuation and rating, local authority expenditure and functions, and the classification and lighting of highways; to repeal or amend certain enactments relating to local licences and registrations; and for purposes connected with the matters aforesaid.

[21st December 1966]

Modifications etc. (not altering text)

C2Councils of counties, counties of cities, large burghs, small burghs and districts now abolished and regional, islands and district councils constituted by Local Government (Scotland) Act 1973 (c. 65), ss. 1, 2, Sch. 1

C3Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C5Act modified by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 1 (6), 43, s. 45(2), Sch. 1 para. 2(4), Sch. 4 para. 3(1)

Part I S Grants

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1S

Rate support grants for local authoritiesS

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2S

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3S

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4S

5, 5A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5S

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6S

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7S

Specific grantsS

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8S

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9S

Textual Amendments

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10S

Textual Amendments

F10S. 10 repealed by Scottish Development Agency Act 1975 (c. 69, SIF 64),ss. 8(8), 27(2), Sch. 5 (with saving in s. 8(8) relating to certain schemes where a tender has been accepted by the local authority before 15.12.1975)

[F1111 Grants for certain expenditure in relation to ethnic minorities.S

(1)Subject to the provisions of this section, the Secretary of State may pay to local authorities which in his opinion are required to make special provision in the exercise of any of their functions in consequence of the presence within their area of persons belonging to ethnic minorities whose language or customs differ from those of the rest of the community, grants of such amounts as he may, with the consent of the Treasury, determine on account of expenditure in respect of the employment of staff.

(2)No grant shall be paid under this section in respect of expenditure incurred before 1st April 1993.]

Textual Amendments

F11S. 11 substituted (4.1.1995) by 1994 c. 39, s. 166; S.I. 1994/2850,

Part II S Rates

Local authority apportionments etc.S

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12S

13 Amendment of the Act of 1963.S

As respects the year 1967-68 and subsequent years the Act of 1963 shall have effect as follows—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

(b)Section 9(5) of the Act of 1963 (which relates to the determination of weighted population) shall be amended by substituting for the words “in accordance with the provisions of Schedule 2 to this Act” the words “in such manner as may be prescribed by a rate support grant order made under section 3 of the Local Government (Scotland) Act 1966”.

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

Textual Amendments

Modifications etc. (not altering text)

C9The text of ss. 13 para. (b), 21, 48(1), Sch. 5 paras. 2, 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14S

Valuation and RatingS

15 Valuation according to tone of roll.S

(1)For the purposes of any new or altered entry to be made in a valuation roll after the passing of this Act [F15for a year other than a year of revaluation][F15at any time the valuation roll is in force], the value or altered value to be ascribed to lands and heritages shall not exceed the value which would have been ascribed thereto in that roll if the lands and heritages to which the entry relates had for valuation purposes been subsisting throughout the year before the last year of revaluation, on the assumptions that at the time by reference to which that value would have been ascertained—

(a)the lands and heritages were in the same state as at the time of valuation and any relevant factors (as defined by subsection (2) of this section) were those subsisting at the last-mentioned time; and

(b)the locality in which the lands and heritages are situated was in the same state, so far as concerns the other premises situated in that locality and the occupation and use of those premises, the transport services and other facilities available in the locality, and other matters affecting the amenities of the locality, as at the time of valuation.

(2)In this section “relevant factors” means any of the following, so far as material to the valuation of lands and heritages, namely—

(a)the mode or category of occupation of the lands and heritages;

(b)the quantity of minerals or other substances in or extracted from the lands and heritages;

(c)the volume of trade or business carried on on the lands and heritages.

(3)References in this section to the time of valuation are references to the time by reference to which the valuation of lands and heritages would have fallen to be ascertained if this section had not been enacted.

(4)This section does not apply to lands and heritages which are occupied by a public utility undertaking and of which the value falls to be ascertained by reference to the profits of the undertaking carried on therein.

Textual Amendments

F15Words “at any” to “force” substituted for words “for” to “revaluation” (16.9.1975) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 32

16 Determination of cumulo rateable value and rateable value pertaining to water undertakings. S

For the purposes of the levying of rates in respect of the year 1967-68 and of any subsequent year the cumulo rateable value and the rateable value of lands and heritages occupied for the purposes of a water undertaking shall be taken to be the values respectively determined in accordance with the provisions of Schedule 2 to this Act.

Modifications etc. (not altering text)

C10S. 16, Sch. 2 repealed in respect of any year subsequent to 1984–85 by S.I. 1985/197, art. 8

F1617. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

18 Rating of certain office premises of nationalised boards &c.S

(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

(3)The assessor for the area in which office premises occupied by an authority to which this section applies are situated or the occupier of those premises may apply to the appropriate Minister for a determination of the question whether the premises are situated on operational land of the authority, and if the Minister determines that the premises are not so situated the occupier thereof shall be liable to be rated in respect of the premises from the date of that determination [F18and section 9(1) of the M1Local Government (Scotland) Act 1975 (which provides for restricted rates to be payable pending determination of an appeal) shall apply to the payment of rates during the period where such an application is pending as if that application were an appeal under the Valuation Acts.]

(4)For the purposes of the last foregoing subsection the appropriate Minister in relation to premises occupied by—

(a)the British Railways Board or the British Waterways Board, is the Minister of Transport;

[F19(b)[F20a public gas supplier within the meaning of Part I of the Gas Act 1986], is the Secretary of State for Trade and Industry; and]

(c)any other board, is the Secretary of State.

(5)(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

Textual Amendments

Modifications etc. (not altering text)

C12Functions of Minister of Transport now exercisable by Secretary of State: S.I. 1970/1681

C13Functions of Secretary of State for Trade and Industry now exercisable by Secretary of State for Energy: S.I. 1974/692

Marginal Citations

M11975 c.30SIF 81:2.

19 Gas and Electricity Boards: rating of showrooms. S

(1)For the year 1967-68 and subsequent years, an authority to which this section applies shall, notwithstanding anything in Part V of the M2Local Government Act 1948, section 24(2) of the M3Valuation and Rating (Scotland) Act 1956 . . . F21, be liable to be rated in respect of any shop, room or other place occupied and used by the authority wholly or mainly for the sale, display or demonstration of apparatus or accessories for use by consumers of gas or, as the case may be, electricity; and accordingly any such shop, room or other place shall be included in the valuation roll for the area in which it is situated.

(2)In determining whether any such shop, room or other place is wholly or mainly occupied and used as aforesaid, use for the receipt of payments for gas or electricity consumed shall be disregarded.

(3)This section applies to the following authorities, that is to say, [F22the British Gas Corporation], the North of Scotland Hydro-Electric Board and the South of Scotland Electricity Board.

Textual Amendments

Modifications etc. (not altering text)

C14Ss. 17(1)(2), 19 repealed so far as relating to Scottish Electricity Board (as defined) for any year commencing on or after 1.4.1978 by S.I. 1978/1175, art. 9, Sch.

C15S. 19 repealed so far as relating to the British Gas Corporation in Scotland for any year commencing on or after 1.4.1978 by S.I. 1978/1176, art. 9, Sch.

C16S. 19 repealed for any year commencing on or after 1.4.1978, so far as relating to the Board (the British Railways Board, the National Freight Corporation and any subsidiary of that Board and Corporation) in Scotland, by S.I. 1978/1174, art. 9, Sch.

Marginal Citations

F2320. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

Textual Amendments

21 Amendment of section 22 of the Valuation and Rating (Scotland) Act 1956. S

In section 22(1) of the Valuation and Rating (Scotland) Act 1956 (which relates to the exemption of churches, etc. from rates) for the paragraphs (a) and (b) there shall be substituted the words “any premises to which this subsection applies, which belong to or are held by a religious body, so long as the use of the premises is wholly or mainly for purposes connected with that body and no profit is derived by that body from the use of the premises for any other purpose.

This subsection applies to any church, chapel, meeting place, church hall, chapel hall or other similar building.” ; and accordingly subsection (4)(b) of the said section 22 shall cease to have effect.

Modifications etc. (not altering text)

C17The text of ss. 13 para. (b), 21, 48(1), Sch. 5 paras. 2, 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

22 Complaints regarding omissions from the valuation roll.S

(1)Any person interested may complain to the Valuation Appeal Committee for a valuation area (which terms in this section have the same meaning as in the M4Valuation and Rating (Scotland) Act 1956) to the effect [F24(a)] that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included [F25or (b) that lands and heritages consisting of a pitch for a caravan have been treated as part of a single unit of lands and heritages by virtue of section 3(1) of the Rating (Caravan Sites) Act 1976 and ought to be separately entered in such valuation roll;] and the procedure set out in Schedule 2 to the said Act of 1956 and in section 13 of the M5Lands Valuation (Scotland) Act 1854 shall be followed in relation to complaints under this section.

(2)After hearing a complaint under this section the Valuation Appeal Committee may dismiss it or may direct that such entry be made in the Valuation roll as respects the lands and heritages concerned as may be specified in the direction.

(3)A decision made under the last foregoing subsection shall be subject to appeal by way of stated case in the manner provided by section 7 of the M6Valuation of Lands (Scotland) Amendment Act 1879.

Textual Amendments

F24 “a” inserted by virtue of Rating (Caravan Sites) Act 1976 (c. 15), s. 3(8) which provided that s. 22 should have effect as if that insertion were made after the word “effect”

F25Words inserted by virtue of Rating (Caravan Sites) Act 1976 (c. 15), s. 3(8) which provided that s. 22 should have effect as if that insertion were made after the words “so included”

Marginal Citations

23 Amendment of section 7 of the Valuation of Lands (Scotland) Amendment Act 1879.S

(1)Any application for a stated case under section 7 of the M7Valuation of Lands (Scotland) Amendment Act 1879 may be made in writing within the prescribed period from the date of the decision of the Valuation Appeal Committee, or if the decision was made in the absence of any party intending to make such an application, within the prescribed period from the date of receipt by him of the notification of the decision, and accordingly in the said section 7 the words “and shall then declare himself dissatisfied with such determination” shall cease to have effect.

(2)In this section “the prescribed period” means the period for the time being prescribed by virtue of section 6 of the M8Rating and Valuation (Scotland) Act 1952 within which grounds of appeal relating to a stated case under the said section 7 may be lodged.

Marginal Citations

Rating of unoccupied propertyS

[F2624 Unoccupied lands and heritages.S

(1)Subject to subsection (2) below, no rates shall be payable in respect of lands and heritages which are unoccupied.

(2)The Secretary of State may by regulations prescribe a class or classes of lands and heritages such as are mentioned in subsection (1) above for which the rates payable shall be the rates mentioned in subsection (3) below.

(3)A person entitled to possession of lands and heritages which fall within a class prescribed by regulations under this section shall be liable to pay a rate equal to one half of the amount of the non-domestic rate which would have been payable if such lands and heritages had been occupied; and the enactments relating to rating shall apply with any necessary modifications as if the lands and heritages were occupied by that person.

(4)Where any lands and heritages fall within a class prescribed by regulations under subsection (2) above, such lands and heritages shall be treated for the purposes of section 4 of the M9Local Government (Financial Provisions etc.) (Scotland) Act 1962 as if they are being used for the purpose for which they were used when they were last occupied.

(5)Any statutory instrument containing regulations made under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.]

Textual Amendments

Modifications etc. (not altering text)

C18S. 24 modified (1.4.1995) by 1963 c. 12, s. 18 (as substituted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(4); S.I. 1994/3150, art. 4(c)(ii))

Marginal Citations

[F2724A Lands and heritages partly unoccupied for a short time.S

(1)If it appears to the rating authority that part of any lands and heritages included in the valuation roll is unoccupied but will remain so for a short time only, the authority may request the assessor to apportion the rateable value between the occupied and unoccupied parts and on being thus requested the assessor shall apportion the rateable value accordingly.

(2)As from whichever is the later of the following—

(a)the date on which lands and heritages the rateable value of which has been apportioned under subsection (1) above became partly occupied;

(b)the commencement of the financial year in which the request under that subsection relating to those lands and heritages was made,

until whichever of the events specified in subsection (3) below first occurs, the value apportioned to the occupied part of the lands and heritages shall, subject to subsection (4) below, be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll.

(3)The events mentioned in subsection (2) above are—

(a)the reoccupation of any of the unoccupied part;

(b)the end of the financial year in which the request was made;

(c)a further apportionment of the value of the lands and heritages taking effect under subsection (1) above;

(d)the lands and heritages to which the apportionment relates becoming completely unoccupied.

(4)Where any lands and heritages fall within such class or classes of lands and heritages as may be prescribed by the Secretary of State by regulations, the value to be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll shall be the sum of—

(a)the value apportioned to the occupied part of the lands and heritages; and

(b)one half of the value apportioned to the unoccupied part of the lands and heritages.

(5)Notwithstanding paragraph (b) of subsection (3) above, if it appears to the rating authority that the part of the lands and heritages which was unoccupied at the date of an apportionment of the rateable value thereof under subsection (1) above has continued after the end of the financial year referred to in that paragraph to be unoccupied but will remain so for a short time only, the authority may direct that the apportionment shall continue to have effect for the next financial year; and subsections (2), (3)(a), (c) and (d) and (4) above shall have effect in relation to that year accordingly.

(6)Any statutory instrument containing regulations made under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(7)In this section “financial year” has the meaning assigned to it by section 96(5) of the M10Local Government (Scotland) Act 1973.]

Textual Amendments

Marginal Citations

[F2824B Certain lands and heritages to be treated as unoccupied.S

(1)For the purposes of section 24 of this Act, lands and heritages shall be treated as unoccupied if, apart from this section, they would fall to be treated as occupied by reason only of there being kept on the lands and heritages plant, machinery or equipment—

(a)which was last used on the lands and heritages when they were last in use; or

(b)which is intended for use on the lands and heritages.

(2)Subsection (1) above applies to the unoccupied part of lands and heritages for the purposes of section 24A of this Act as it applies to unoccupied lands and heritages for the purposes of the said section 24.]

Textual Amendments

F28S. 24B inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1

25 Provisions supplementary to section 24.S

(1)The provisions of Schedule 3 to this Act shall have effect, for the purposes of section 24 of this Act, with respect to F29. . . the treatment of newly erected and altered buildings and the other matters there mentioned.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31

[F32Exemption from payment of ratesS

Textual Amendments

F32Cross-heading for s. 25A inserted (1.4.1995) by 1994 c. 39, s. 156; S.I. 1994/3150, art. 4(a), Sch. 1

F3325A Remission of rates on account of hardship.S

Every rating authority may, on the application of any person liable to pay any rate levied by the authority, remit payment (in whole or in part) of the rate if the authority are satisfied that—

(a)the person would sustain hardship if the authority did not do so; and

(b)it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by them.]

Textual Amendments

26, 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34S

Part III S Roads

28—34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35S

Textual Amendments

Part IV S

Miscellaneous and GeneralS

35 Placing of staff etc. of local authority at disposal of Secretary of State or of another local authority.S

(1)A local authority [F36within the meaning of section 113(1) of the M11Town and Country Planning (Scotland) Act 1947] may enter into an agreement with the Secretary of State or another local authority for the placing at his or their disposal, for the purposes of any function of a party to the agreement under any enactment (including an enactment in any local Act) or any instrument whether passed or made before or after the passing of this Act, on such terms as may be provided by the agreement, of the services of persons employed by the local authority and of any premises, equipment and other facilities under their control.

[F37(1A)A local authority within the meaning of section 33 of the M12Vehicle and Driving Licences Act 1969 may enter into an agreement with the Minister of Transport for the placing at his disposal, for the purpose of any of the relevant functions within the meaning of the said Act of 1969, on such terms as may be provided by the agreement, of the services of persons employed by the local authority and of any premises, equipment and other facilities under their control.]

(2)For the avoidance of doubt it is hereby declared that for superannuation purposes, in the absence of agreement to the contrary, service rendered by a person whose services are placed by a local authority at the disposal of the Secretary of State [F36or the Minister of Transport] or another local authority in pursuance of this section is service rendered to the first-mentioned local authority.

(3)In this section . . . F38premises” includes land and buildings.

Textual Amendments

Modifications etc. (not altering text)

C19S. 35 applied (temp. from 6.4.1995 until 31.3.1996) by S.I. 1995/789, art. 2, Sch. para. 1

C21Functions of Minister of Transport now exercisable by Secretary of State: S.I. 1970/1681

Marginal Citations

36, 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39S

38 Amendment of section 187 of the Local Government (Scotland) Act 1947. S

The fee payable to clerks of the peace when justices of the peace qualify as such shall henceforth be paid by the county council or town council concerned, and accordingly there shall be inserted at the end of section 187 of the M13Local Government (Scotland) Act 1947 the following words:—

“ In this section ”fees’ includes the fee for the time being prescribed by virtue of section 29 of the Licensing (Scotland) Act 1959 which is payable to clerks of the peace when justices of the peace qualify as such. ”.

Modifications etc. (not altering text)

C23Functions of clerk of the peace now generally exercisable in each commission area by an officer of local authority concerned: District Courts (Scotland) Act 1975 (c. 20), s. 18

Marginal Citations

39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40S

40 Interpretation of “public utility undertaking” in section 379(1) of Local Government (Scotland) Act 1947.S

For the avoidance of doubt it is hereby declared that the definition of “public utility undertaking” in section 379(1) of the M14Local Government (Scotland) Act 1947 does not include an aerodrome undertaking or any business ancillary thereto.

Marginal Citations

41 Payments by local authorities to offset effect of selective employment tax.S

A local authority within the meaning of [F41the M15Town and Country Planning (Scotland) Act 1972] may make to any person such payments as the authority consider appropriate for the purpose of offsetting, either wholly or in part, payments by way of the selective employment tax made by that person in respect of persons employed for the purposes of any contract entered into by the authority before 4th May 1966.

Textual Amendments

Marginal Citations

42 Amendment of certain enactments relating to licences.S

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42

(2)The enactments mentioned in the first column of Part II of Schedule 4 to this Act (which specify fees or maximum fees for licences, certificates or permits to which those enactments relate or for registration under those enactments) may be amended, by an order made by the Minister or department specified in relation to the enactment in question in the second column of the said Part II, so as to vary any sum specified by that enactment or so as to provide that any sum payable under that enactment shall cease to be so payable; and an order under this subsection may be limited to such cases as may be specified by the order and may make different provision for different cases specified by the order.

(3)Any statutory instrument containing an order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Textual Amendments

Modifications etc. (not altering text)

C24S. 42: transfer of certain functions (1.7.1999) by S.I. 1999/1750, arts. 1, 2, Sch. 1 (with art. 7)

43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43S

44 Game Licences.S

(1)The duties chargeable in Scotland under the M16Game Licences Act 1860 and section 5 of the M17Customs and Inland Revenue Act 1883 shall be levied by [F44islands and district councils] and accordingly those duties shall cease to be Excise duties.

(2)The Secretary of State may by order make such provision as it seems necessary or expedient to make for giving effect to the foregoing subsection, and without prejudice to that generality may make provision for—

(a)transferring to [F44islands and district councils] the powers of the Commissioners of Customs and Excise in relation to duties and licences under the said Act of 1860;

(b)(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45

(d)the form of, and the keeping of registers of, such licences.

(3)Any statutory instrument containing an order made under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4)This section shall come into force on 16th May 1967.

45 Orders and regulations.S

(1)Any power conferred on the Secretary of State by this Act to make an order or regulations 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 a subsequent order made in the like manner and subject to the like conditions.

46 General interpretation.S

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

  • the Act of 1963” means the M18Local Government (Financial Provisions) (Scotland) Act 1963;

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46

  • housing revenue account” has the same meaning as in section [F47203 of the Housing (Scotland) Act 1987];

  • joint board” includes a combination or joint committee of local authorities;

  • land” includes land covered by water and any interest in or right over land;

  • local authority” means a [F48regional, islands or district council];

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49

  • [F50product of a rate of [F51one new penny] in the pound” and “standard penny rate product” have the meanings assigned to them by section 9 of the Act of 1963;]

  • [F52. . .]

  • rating authority” has the meaning assigned to it by section 209 of the M19Local Government (Scotland) Act 1947;

  • [F53road”has the same meaning as in the Roads (Scotland) Act 1984;]

  • Valuation Acts” means the M20Lands Valuation (Scotland) Act 1854, . . . F54 the Acts amending that Act [F55and any other enactment relating to valuation];

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F56

  • water undertaking” means an undertaking for the supply of water carried on by a local water authority;

  • year” has the meaning assigned to it by section 26(2) of the Act of 1963; and

  • year of revaluation” has the meaning assigned to it by section [F5737 of the M21Local Government (Scotland) Act 1975].

(2)References in this Act to any enactment are references to that enactment as amended by or under any subsequent enactment including this Act.

Textual Amendments

F49Definition of “local water authority” repealed by Water (Scotland) Act 1967 (c. 78), Sch. 6 Pt. II

F52S. 46(1): definition of “rate” repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2

F56Definition of “Valuation roll” repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 7

Modifications etc. (not altering text)

Marginal Citations

47 Expenses.S

There shall be defrayed out of moneys provided by Parliament—

(a)any sums required for the payment of grants under this Act or of other expenses of the Secretary of State under this Act; and

(b)any increase attributable to the provisions of this Act in the sums payable out of such moneys under any other Act.

48 Amendments and repeals.S

(1)The enactments mentioned in Schedule 5 to this Act shall have effect subject to the amendments there specified, being amendments consequential on the provisions of this Act.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F58

Textual Amendments

Modifications etc. (not altering text)

C26The text of ss. 13 para. (b), 21, 48(1), Sch. 5 paras. 2, 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

49 Short title and extent.S

(1)This Act may be cited as the Local Government (Scotland) Act 1966.

(2)This Act shall extend to Scotland only.

SCHEDULES

F59SCHEDULE 1 . . .S

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

SCHEDULE 2S Valuation of Water Undertakings

Modifications etc. (not altering text)

Part I S Determination of Cumulo Rateable Value

1SThe Assessor of Public Undertakings (Scotland) (hereinafter referred to as “the Assessor”) shall for the year 1967-68 and each subsequent year determine in accordance with the following provisions of this and the next succeeding Part of this Schedule the cumulo rateable value of lands and heritages occupied for the purposes of a water undertaking, other than excepted premises, [F65and shall enter such value in the valuation roll.]

In this paragraph “excepted premises” means dwelling-houses, or lands and heritages held by a local water authority under a lease for a period not exceeding twenty-one years.

Textual Amendments

Modifications etc. (not altering text)

2SThe Secretary of State may by order make provision for determining the national average rateable value per unit per day calculated on the basis of the aggregate potential output of water, for a year specified in the order, of all the water undertakings whose values are for the year 1967-68 to be [F66entered in the valuation roll referred to in][F66determined by the Assessor in accordance with] paragraph 1 above, and such value so determined, or as modified under paragraph 3 below, is in this Schedule known as “the norm”.

Textual Amendments

F66Words “determined” to “with” substituted for words “entered” to “in” (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(b)

3SHaving regard to the changes in the rateable values of other lands and heritages, the Secretary of State shall keep the norm under review and may, in the year 1971-72 and each year of revaluation thereafter, by order make such adjustments in the provisions for determining the norm as appear to him to be appropriate.

Any such order shall commence to have effect in the year in which it is made.

4SNot later than [F6731st December][F67such date as may be prescribed] in any calendar year, commencing with the year 1966, each local water authority shall as respects the previous year ascertain and certify to the Assessor, to the nearest ten units, the average number of units per day of the various categories of water described in sub-paragraphs (a) to (f) of paragraph 5 below.

Textual Amendments

F67Words “such” to “prescribed” substituted for words “31st December” (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(c)

5SFor the year 1967-68 the cumulo rateable value of the lands and heritages occupied for the purposes of a water undertaking shall be the aggregate of the following—

(a)the average number of units per day of potable water produced by the undertaking and supplied for use within the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied by the norm;

(b)one half of the average number of units per day of potable water supplied by them in bulk for distribution or use outwith the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied by the norm;

(c)one half of the average number of units per day of potable water supplied to them in bulk in the year 1965-66, multiplied by the norm;

(d)the average number of units per day of non-potable water supplied by them in bulk for distribution or use outwith the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied by such fraction of the norm as may be prescribed by order made by the Secretary of State;

(e)the average number of units per day of non-potable water produced by them and supplied for use within the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied (subject to paragraph 6 below) by such fraction of the norm as may be prescribed by order made by the Secretary of State; and

(f)the average number of units per day of non-potable water supplied to them in bulk in the year 1965-66 multiplied by such fraction of the norm as may be prescribed by order made by the Secretary of State.

6SThe fraction prescribed by order made under paragraph 5(e) above may, for the purpose of the application of that sub-paragraph to a particular water undertaking, be varied by the Assessor within such limits as may be specified in the order, if in the opinion of the Assessor exceptional circumstances exist in relation to that undertaking.

7(1)The Assessor shall, in respect of each year of revaluation, determine anew the cumulo rateable value pertaining to each water undertaking and for that purpose shall apply the provisions of paragraph 5 above, so however that for the reference in that paragraph to the year 1967-68 there shall be substituted a reference to the year of revaluation, and for any reference in that paragraph to the year 1965-66 there shall be substituted a reference to the year last but one before the year of revaluation.S

(2)Where as respects any year (in this paragraph referred to as “the relevant year”) the average number of units per day supplied by a water undertaking, as certified under paragraph 4 above, exceeds or falls short of the average number of units so supplied and certified for the purposes of valuation for the base year by more than such percentage as may be prescribed by order made by the Secretary of State, the Assessor shall determine anew the cumulo rateable value pertaining to that undertaking and for that purpose shall apply the provisions of paragraph 5 above, so however that for the reference in that paragraph to the year 1967-68 there shall be substituted a reference to the year second succeeding the relevant year, and for any reference in that paragraph to the year 1965-66 there shall be substituted a reference to the relevant year.

(3)In this paragraph “base year” means the year for which the valuation pertaining to a water undertaking was last determined by the Assessor.

Part II S Determination of Cumulo Rateable Value in Respect of Amalgamated Undertakings and of New Undertakings

Modifications etc. (not altering text)

8SWhere an amalgamation of water undertakings takes place, the provisions of paragraphs 9 to 14 below shall apply for the purposes of determining the cumulo rateable value pertaining to the amalgamated undertaking.

9SFor the year in which the amalgamation takes place the amalgamated water undertaking shall be treated as consisting of the separate water undertakings which comprise it, and accordingly the cumulo rateable values relating to the separate undertakings shall continue to apply.

10SFor the first year succeeding that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “the valuation year”) the cumulo rateable value pertaining to the amalgamated water undertaking shall be determined under paragraph 5 above on the basis of an aggregation of the various figures for the separate undertakings comprising the amalgamated undertaking certified to the Assessor under paragraph 4 above in respect of the year prior to that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “the base year”).

11SWhere the amalgamated water undertaking has been in existence for less than two complete years then for the second year succeeding that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “the valuation year”) the cumulo rateable value pertaining to the water undertaking shall be determined under paragraph 5 above on the basis of an aggregation of the various figures for the separate undertakings comprising the amalgamated undertaking and the various figures for the amalgamated undertaking certified to the Assessor under paragraph 4 above in respect of the year in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “the base year”).

12SWhere an amalgamation takes place which involves the division of an existing water undertaking into separate parts the cumulo rateable value pertaining to each part shall, for the years referred to in paragraphs 9 to 11 above, be determined in such manner as may be directed by the Secretary of State, and in those paragraphs any reference to a separate undertaking shall be construed as including a reference to the part comprised in the amalgamated undertaking.

13SWhere the amalgamated water undertaking has been in existence for two complete years then for the second year succeeding that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “the valuation year”) the cumulo rateable value pertaining to the water undertaking shall be determined under paragraph 5 above on the basis of the figures for that undertaking certified to the Assessor under paragraph 4 above in respect of the year in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “the base year”).

14SFor the purposes of paragraphs 10, 11 and 13 above paragraph 5 above shall apply as if for the reference to the year 1967-68 there were substituted a reference to the valuation year and for the references to the year 1965-66 there were substituted references to the base year.

15(1)No rateable value shall be attributable to any new water undertaking until the year (in this paragraph referred to as “the valuation year”) second succeeding that in which it commences to supply water to consumers, and accordingly for the purposes of this paragraph paragraph 5 above shall apply as if for the reference to the year 1967-68 there were substituted a reference to the valuation year and for the references to the year 1965-66 there were substituted references to the year in which the undertaking so commences to supply water.S

(2)This paragraph applies only to new water undertakings and accordingly does not apply to a part of an undertaking which consists in an addition to an existing water undertaking.

Part III S Determination of Rateable Value

16SIn the case of a water undertaking wholly situated within a rating area the cumulo rateable value for the year 1967-68 or any subsequent year, as ascertained under the foregoing provisions of this Schedule, shall be taken to be the rateable value of that undertaking for that year and the Assessor shall [F68give a direction under section 5 of the M23Local Government (Scotland) Act 1975 to the local assessor to] enter that value in the valuation roll.

Textual Amendments

Modifications etc. (not altering text)

C30S. 16, Sch. 2 repealed in respect of any year subsequent to 1984-85 by S.I. 1985/197, art. 8

Marginal Citations

17SIn the case of a water undertaking situated within more than one rating area the Assessor shall for the year 1967-68 and each subsequent year determine in accordance with the following provisions of this Part of this Schedule the rateable value attributable to a water undertaking in respect of such parts of the undertaking as are situated within such an area, and shall [F69give a direction under section 5 of the M24Local Government (Scotland) Act 1975 to the local assessor to] enter that value in the valuation roll.

Textual Amendments

Marginal Citations

18SFor the purposes of this Part of this Schedule the capital works of each water undertaking shall be divided into productive and distributive parts in such manner as may be prescribed by order made by the Secretary of State.

19SNot later than [F7031st December][F70such date as may be prescribed] in any calendar year, commencing with the year 1966, each water authority shall ascertain and certify to the Assessor—

(a)the capital expenditure in respect of the productive part of the undertaking in each of the rating areas . . . F71 in which the undertaking is situated; and

(b)the income for the previous year from public water rate, domestic water rate and water charges derived from each rating area in which any portion of the distributive part of the undertaking is situated.

Textual Amendments

F70Words “such” to “prescribed” substituted for words “31st December” (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(f)

20SThe cumulo rateable value of each water undertaking, as ascertained under the foregoing provisions of this Schedule, shall then be apportioned between the productive and distributive parts of the undertaking in such proportion as the Secretary of State may, in such manner as he thinks fit, by order determine.

21(1)The amount of the cumulo rateable value apportioned to the productive part of the undertaking shall be apportioned among the rating areas in which any portion of that part is situated in such proportion as the capital cost of that portion bears to the capital cost of that part.S

(2)The amount of the cumulo rateable value apportioned to the distributive part of the undertaking shall be apportioned among the rating areas in which any portion of that part is situated in such proportion as the aggregate income from the public water rate, domestic water rate and water charges derived from a rating area bears to such income derived from the whole of the area in which the distributive part of the undertaking is situated.

(3)The aggregate of the amounts duly apportioned as aforesaid in respect of each water undertaking shall then be taken to be the rateable value attributable to that undertaking in the rating area concerned.

22S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F72

[F7323SThe Assessor shall no longer be required under section 23 of the M25Lands Valuation (Scotland) Act 1854 to apportion the cumulo rateable value of a water undertaking as between the various parishes in which the undertaking is situated or to enter such apportioned value in the valuation roll.]

Part IV S Miscellaneous

Transitional ProvisionsS

24SThe Secretary of State may, as respects any year from 1967-68 to 1971-72, by order provide for the modification of the cumulo rateable values pertaining to all or any water undertakings.

OrdersS

25SBefore making an order under this Schedule the Secretary of State shall consult with such associations of local authorities or other bodies or associations as appear to him to be concerned.

26SAny statutory instrument containing an order made under paragraph 2 or 3 of this Schedule shall not have effect unless approved by a resolution of the Commons House of Parliament, and any statutory instrument containing an order made under any other provision of this Schedule shall be subject to annulment in pursuance of a resolution of either House of Parliament.

InterpretationS

27SFor the purposes of this Schedule—

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F74

  • limits of supply” has the meaning assigned to it by section 5(3) of the M26Water (Scotland) Act 1946;

  • public water rate” and “domestic water rate” have the meanings assigned to them by section 1 of the M27Water (Scotland) Act 1949;

  • rating area” means the area [F75of an islands council or of a district council];

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F76

  • unit” means a thousand gallons of water;

  • [F77valuation roll” means the roll made up by the Assessor under the Valuation Acts;]

references to the supply of water in bulk are references to a supply taken by a local water authority for augmenting or constituting the supply to be given by them.

Textual Amendments

F76Definition of “separately rated area” repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(c), Sch. 29

F77Definition of “valuation roll” repealed (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 37(g), Sch. 7

Marginal Citations

Section 25.

SCHEDULE 3S Rating of Unoccupied Property

Determination of rateable valuesS

F781S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Completion of newly erected or constructed buildingsS

2SFor the purposes of section 24 of this Act, a newly erected building which is not occupied on the date determined under the following provisions of this Schedule as the date on which the erection of the building is completed shall be deemed to become unoccupied on that date.

3(1)Where a rating authority is of opinion—S

(a)that the erection of a building within their area has been completed; or

(b)that the work remaining to be done on a building within their area is such that the erection of the building can reasonably be expected to be completed within three months,

F79. . . the authority may serve on the owner of the building a notice (in this Schedule referred to as “a completion notice”) stating that the erection of the building is to be treated for the purposes of this Schedule as completed on the date of service of the notice or on such later date as may be specified by the notice; and the authority shall along with the completion notice send to the owner a notice of his right of appeal by virtue of sub-paragraph (4) below.

(2)If a person on whom a completion notice is served agrees in writing with the authority by whom the notice was served that the erection of the building to which the notice relates shall be treated for the purposes of this Schedule as completed on a date specified by the agreement, it shall be treated for those purposes as completed on that day and the notice shall be deemed to be withdrawn.

(3)Where a rating authority has served a completion notice on any person, the authority may withdraw the notice by a subsequent notice served on that person; and a notice under this sub-paragraph may be served—

(a)at any time before an appeal in pursuance of sub-paragraph (4) of this paragraph is brought against the completion notice; and

(b)with the agreement of the person aforesaid, at any time thereafter and before the appeal is determined.

(4)A person on whom a completion notice is served may, during the period of twenty-one days beginning with the date of service of the notice, appeal to the sheriff against the notice on the ground that the erection of the building to which the notice relates has not been, or, as the case may be, cannot reasonably be expected to be, completed by the date specified by the notice.

(5)If a completion notice served in respect of a building is not withdrawn and no appeal is brought in pursuance of sub-paragraph (4) of this paragraph against the notice or such an appeal is abandoned or dismissed, the erection of the building shall be treated for the purposes of this Schedule as completed on the date specified by the notice; and if such an appeal is brought and is not abandoned or dismissed and the completion notice in question is not withdrawn, the erection of the building shall be treated for those purposes as completed on such date as the sheriff shall determine.

(6)In the application of section [F80192 of the M28Local Government (Scotland) Act 1973] to the service of notices under this paragraph, any reference to sending a notice by post shall be construed as a reference to sending it by registered post or by the recorded delivery service.

4SIn the case of a building to which work remains to be done of a kind which is customarily done to a building of the type in question after the erection of the building has been substantially completed, it shall be assumed for the purposes of paragraph 3 of this Schedule that the erection of the building has been or can reasonably be expected to be completed at the expiration of such period, beginning with the date of its completion apart from the work, as is reasonably required for carrying out the work.

5SWhere by reason of the structural alteration of any building F81. . . lands and heritages become or become part of different lands and heritages, the F81. . . lands and heritages shall be deemed for the purposes of this Schedule to have ceased to exist on the date (as determined in pursuance of the foregoing provisions of this Schedule) of the completion of the structural alteration and, in particular, to have been omitted on that date from any valuation roll in which they were then included; but nothing in this paragraph shall be construed as affecting any liability for rates under section 24 of this Act in respect of the lands and heritages for any period before that date.

Textual Amendments

SupplementalS

F826S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F837S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

8SIn this Schedule—

  • building” includes part of a building;

  • owner”, in relation to a building, means the person entitled to possession of the building; and

  • F84. . .

and references to a newly erected building include references to a building produced by the structural alteration of a building F84. . .which by virtue of paragraph 5 of this Schedule [F85has ceased]or will cease to exist on the completion of the structural alteration and, in relation to a building so produced, references to erection of a building shall be construed as references to the structural alteration producing it.

Textual Amendments

9SThe provisions of this Schedule relating to newly erected buildings shall apply to buildings which are being improved by the owner and are thereby rendered temporarily unsuitable for occupation, and references to erection of a building shall be construed as references to improvements; and those provisions shall so apply with any other necessary modifications.

In this paragraph “improvements” includes alterations other than such alterations as are described in paragraph 5 above, and “improved” shall be construed accordingly.

Section 42.

SCHEDULE 4S Licences etc.

Part I S . . . F86

Part II S Variation of Fees for Licences, Registration, etc.

Enactments Specifying FeesRelevant Minister or Department
1.Sections 2, 7 and 13 of the Game Licences Act 1860. M29
2. . . . F87
3.Section 5 of the M30Customs and Inland Revenue Act 1883The Treasury.
4. . . . F87
[F884A.][F88Section 5(3) of the Pedlars Act 1871.][F88The Secretary of State.]
5. . . . F89 . . .
6.F90. . .
7.F91. . .
8.F91. . .
9.F91. . .
10. . . . F92
11.Section 5(1) of the M31Official Secrets Act 1920.The Secretary of State.
12.F93. . .
13. . . . F94
14.F93. . .
15.F90. . .
16.F90. . .
17. . . . F95
18. . . . F96
19.F93. . .
20.F93. . .
21.F93. . .
22. . . . F94
23.F97. . .
24. . . . F98The Secretary of State.
25.[F99Section 12(3) of the M32Mental Health (Scotland) Act 1984].
26.Paragraph 11 of Schedule 2, paragraph 12 of Schedule 3, . . . F100 . . . F101to the M33Betting, Gaming and Lotteries Act 1963.
27.F93. . .
28.F93. . .
29.Any provision of a local Act specifying a fee or maximum fee in respect of a licence relating to any matter to which the enactments mentioned in this Part of this Schedule relate.

Textual Amendments

F89Sch. 4 Pt. II entry 5 repealed by Theatres Act 1968 (c. 54), Sch. 3

F90Sch. 4 Pt. II paras. 6, 15, 16 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. VII.

F91Sch. 4 Pt. II paras. 7-9 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. X Gp. 2

F92Sch. 4 Pt. II para. 10 repealed by Cinemas Act 1985 (c. 13, SIF 45A), s. 24(2), Sch. 3

F93Sch. 4 Pt. II paras. 12, 14, 19-21, 27, 28 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. X Gp. 1.

F95Sch. 4 Pt. II entry 17 repealed by Firearms Act 1968 (c. 27), Sch. 7

F97Sch. 4 Pt. II para. 23 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. VIII.

Marginal Citations

Section 48.

SCHEDULE 5S Consequential Amendments

The M34 Local Government Act 1948S

Marginal Citations

1S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F102

2SAfter section 94(2) there shall be inserted the following subsection—

(2AA)In ascertaining the gross charge aforesaid for Scotland for any year the Secretary of State shall treat the aggregate amount of the domestic element of rate support grants for that year as an amount required to be paid by virtue of the rates levied for that year by authorities in Scotland.

Modifications etc. (not altering text)

C31The text of ss. 13 para. (b), 21, 48(1), Sch. 5 paras. 2, 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

The M35Local Government (Scotland) Act 1947S

Marginal Citations

F1033S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1044S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The M36 Town and Country Planning (Scotland) Act 1959S

Marginal Citations

5SIn section 54(1), in the definition of “grant-aided function”, for the words “Local Government and Miscellaneous Financial Provisions (Scotland) Act 1958” there shall be substituted (in relation to the year 1967-68 and subsequent years) the words “section 2 of the Local Government (Scotland) Act 1966”.

Modifications etc. (not altering text)

C32The text of ss. 13 para. (b), 21, 48(1), Sch. 5 paras. 2, 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

F105F105SCHEDULE 6S

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

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