(1)For the purposes of any new or altered entry to be made in a valuation roll after the passing of this Act [F1for a year other than a year of revaluation][F1at 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
F1Words “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
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)
C1S. 16, Sch. 2 repealed in respect of any year subsequent to 1984–85 by S.I. 1985/197, art. 8
(1)For the purpose of calculating the payments which are, under the provisions of Part V of the M1Local Government Act 1948, to be made year by year by the South of Scotland Electricity Board and the North of Scotland Hydro-Electric Board respectively for the benefit of local authorities in Scotland for the year 1967-68 and subsequent years, the standard amount referred to in sections 96 to 98 of that Act (which relate to payments by the South of Scotland Board) and the standard amount referred to in section 99 of that Act (which relates to payments by the Hydro-Electric Board) shall be such sums as may be respectively prescribed by order made by the Secretary of State.
(2)The power to make an order under the foregoing subsection shall be exercisable by statutory instrument and any statutory instrument containing such an order shall not have effect unless approved by a resolution of the Commons House of Parliament.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(4)As respects the year 1967–68 and subsequent years [F3up to and including the year 1977–78], local water authorities shall have power to make charges by way of meter or otherwise in respect of water supplied to any such premises occupied by the South of Scotland Electricity Board or the North of Scotland Hydro-Electric Board as are described in section 17(2) of the M2Water (Scotland) Act 1949, and accordingly the said section 17(2) shall cease to apply to those premises.
[F4(4A)As respects the year 1978–79 and subsequent years, water authorities shall have power to make charges by way of meter or otherwise in respect of water supplied to any such lands and heritages as are specified in paragraph 4 of Schedule 1 to the Local Government (Scotland) Act 1975.]
[F5(4B)As respects the year 1978–79 and subsequent years, water authorities shall have power to make charges by way of meter or otherwise in respect of water supplied to any such lands and heritages as are specified in paragraph 3 of Schedule 1 to the Local Government (Scotland) Act 1975.]
[F6(4C)As respects the year 1978–79 and subsequent years, water authorities shall have power to make charges by way of meter or otherwise in respect of any such lands and heritages as are specified in paragraph 2 . . . F7of Schedule 1 to the Local Government (Scotland) Act 1975.]
[F8(4D)As respects the year 1978–79 and subsequent years, water authorities shall have power to make charges by way of meter or otherwise in respect of water supplied to any such lands and heritages as are specified in paragraph 5 of Schedule 1 to the Local Government (Scotland) Act 1975 [F9and to which an order made under section 6 of that Act applies].]
[F10(4E)As respects the year 1979–80 and subsequent years, water authorities shall have power to make charges by way of meter or otherwise in respect of water supplied to any such lands and heritages specified in paragraph 8 of Schedule 1 of the Local Government (Scotland) Act 1975 as have their rateable values determined under [F11any order made under sections 6 and 35 of that Act].]
[F12(4F)As respects the year 1985–86 and subsequent years, water authorities shall have power to make charges by way of meter or otherwise in respect of water supplied to any such lands and heritages specified in paragraph 2A of Schedule 1 to the Local Government (Scotland) Act 1975 as have their rateable values prescribed by or determined under any order made under sections 6 and 35 of that Act.]
Textual Amendments
F2S. 17(3) repealed by S.I. 1978/1175, Sch.
F3Words inserted by S.I. 1978/1175, art. 8(3)(a)
F4S. 17(4A) inserted by S.I. 1978/1175, art. 8(3)(b)
F5S. 17(4B) inserted by S.I. 1978/1176, art. 8(3)
F6S. 17(4C) inserted by S.I. 1985/194, art. 7(4)
F7Words repealed by S.I. 1985/194, art 7(4)
F8S. 17(4D) added by S.I. 1978/1173, art. 7(3)
F9Words added by S.I. 1985/193, art. 7(3)
F10S. 17(4E) added (with application to certain lands and heritages comprising a dock or harbour undertaking) by S.I. 1979/951, arts. 3, 10(a)(d)
F11Words substituted by S.I. 1985/588, art. 10(c) in relation to lands and heritages to which that S.I. applies
F12S. 17(4F) added by S.I. 1985/195, art. 6(3)
Modifications etc. (not altering text)
C2Ss. 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.
Marginal Citations
(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
(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 [F14and section 9(1) of the M3Local 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;
[F15(b)[F16a 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Textual Amendments
F13S. 18(1)(2)(5)(6) repealed by S.I. 1985/194, Sch.
F14Words added by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21, Sch. 2 para. 10
F15S. 18(4)(b) substituted by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(1)(b)
F16Words substituted by Gas Act 1986 (c. 44, SIF 44:2), s. 67(1)(3), Sch. 7 para. 7, Sch. 8 para. 33
Modifications etc. (not altering text)
C3S. 18(3)(4) applied by Local Government (Scotland) Act 1975 (c. 30, SIF 81:2), s. 4A as added by Local Government (Scotland) Act 1978 (c. 4, SIF 81:2), s. 2
C4Functions of Minister of Transport now exercisable by Secretary of State: S.I. 1970/1681
C5Functions of Secretary of State for Trade and Industry now exercisable by Secretary of State for Energy: S.I. 1974/692
Marginal Citations
(1)For the year 1967-68 and subsequent years, an authority to which this section applies shall, notwithstanding anything in Part V of the M4Local Government Act 1948, section 24(2) of the M5Valuation and Rating (Scotland) Act 1956 . . . F17, 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, [F18the British Gas Corporation], the North of Scotland Hydro-Electric Board and the South of Scotland Electricity Board.
Textual Amendments
F17Words repealed by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(2)(a), Sch. 8
F18Words substituted by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(2)(b)
Modifications etc. (not altering text)
C6Ss. 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.
C7S. 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.
C8S. 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
For the purposes of the valuation roll for the year 1967-68 or any subsequent year, the definition of “lands and heritages” in section 42 of the M6Lands Valuation (Scotland) Act 1854 shall not include electrical appliances for space heating which are situated in a building other than one occupied for any trade, business or manufacturing process and which are only so fixed that they can be removed from their place without necessitating the removal of any part of the building.
Marginal Citations
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)
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
(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 M7Valuation and Rating (Scotland) Act 1956) to the effect [F19(a)] that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included [F20or (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 M8Lands 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 M9Valuation of Lands (Scotland) Amendment Act 1879.
Textual Amendments
F19 “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”
F20Words 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
(1)Any application for a stated case under section 7 of the M10Valuation 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 M11Rating and Valuation (Scotland) Act 1952 within which grounds of appeal relating to a stated case under the said section 7 may be lodged.