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Local Government (Scotland) Act 1966

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Changes over time for: Local Government (Scotland) Act 1966 (Schedules only)

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Version Superseded: 27/09/2005

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Point in time view as at 01/04/1995.

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SCHEDULES

F1SCHEDULE 1 . . .S

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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, [F7and 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 [F8entered in the valuation roll referred to in][F8determined 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

F8Words “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 [F931st December][F9such 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

F9Words “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 [F10give a direction under section 5 of the M2Local Government (Scotland) Act 1975 to the local assessor to] enter that value in the valuation roll.

Textual Amendments

Modifications etc. (not altering text)

C4S. 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 [F11give a direction under section 5 of the M3Local 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 [F1231st December][F12such 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 . . . F13 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

F12Words “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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

[F1523SThe Assessor shall no longer be required under section 23 of the M4Lands 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—

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

  • limits of supply” has the meaning assigned to it by section 5(3) of the M5Water (Scotland) Act 1946;

  • public water rate” and “domestic water rate” have the meanings assigned to them by section 1 of the M6Water (Scotland) Act 1949;

  • rating area” means the area [F17of an islands council or of a district council];

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

  • unit” means a thousand gallons of water;

  • [F19valuation 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

F18Definition of “separately rated area” repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(c), Sch. 29

F19Definition 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

F201S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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,

F21. . . 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 [F22192 of the M7Local 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.

Textual Amendments

Marginal Citations

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 F23. . . lands and heritages become or become part of different lands and heritages, the F23. . . 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

F246S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F257S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

  • F26. . .

and references to a newly erected building include references to a building produced by the structural alteration of a building F26. . .which by virtue of paragraph 5 of this Schedule [F27has 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 . . . F28

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. M8
2. . . . F29
3.Section 5 of the M9Customs and Inland Revenue Act 1883The Treasury.
4. . . . F29
[F304A.][F30Section 5(3) of the Pedlars Act 1871.][F30The Secretary of State.]
5. . . . F31 . . .
6.F32. . .
7.F33. . .
8.F33. . .
9.F33. . .
10. . . . F34
11.Section 5(1) of the M10Official Secrets Act 1920.The Secretary of State.
12.F35. . .
13. . . . F36
14.F35. . .
15.F32. . .
16.F32. . .
17. . . . F37
18. . . . F38
19.F35. . .
20.F35. . .
21.F35. . .
22. . . . F36
23.F39. . .
24. . . . F40The Secretary of State.
25.[F41Section 12(3) of the M11Mental Health (Scotland) Act 1984].
26.Paragraph 11 of Schedule 2, paragraph 12 of Schedule 3, . . . F42 . . . F43to the M12Betting, Gaming and Lotteries Act 1963.
27.F35. . .
28.F35. . .
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

F31Sch. 4 Pt. II entry 5 repealed by Theatres Act 1968 (c. 54), Sch. 3

F32Sch. 4 Pt. II paras. 6, 15, 16 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. VII.

F33Sch. 4 Pt. II paras. 7-9 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. X Gp. 2

F34Sch. 4 Pt. II para. 10 repealed by Cinemas Act 1985 (c. 13, SIF 45A), s. 24(2), Sch. 3

F35Sch. 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.

F37Sch. 4 Pt. II entry 17 repealed by Firearms Act 1968 (c. 27), Sch. 7

F39Sch. 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 M13 Local Government Act 1948S

Marginal Citations

1S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44

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)

C5The 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 M14Local Government (Scotland) Act 1947S

Marginal Citations

F453S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F464S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The M15 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)

C6The 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

F47F47SCHEDULE 6S

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