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Valuation and Rating (Scotland) Act 1956

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Valuation and Rating (Scotland) Act 1956 is up to date with all changes known to be in force on or before 28 January 2021. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  1. Introductory Text

  2. Part I Valuation

    1. 1.†Valuation areas and authorities and appointment of assessors and staff.

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 3. Scottish Valuation Advisory Council.

    4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 6. Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.

    7. 6A. Power of Secretary of State to combine and divide lands and heritages.

    8. 7. Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.

    9. 7A. Provisions relating to lands and heritages used for fish farming and dwelling houses occupied in connection therewith.

    10. 7B. Rateable value of certain buildings used for breeding or rearing horses.

    11. 8. Subjects to be excluded from valuation roll.

    12. 8A. Common parts of shopping malls not to be entered separately in valuation roll.

    13. 8AA. Exemption from valuation and rating of certain moorings.

    14. 8B. Property used for road user charging scheme to be excluded from valuation roll

    15. 8C.Exclusion of automatic telling machine sites from valuation roll

    16. 9. Duties of assessors.

    17. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    18. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    19. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    20. 13. Times for giving notices. etc.

    21. 14. Stated case to Lands Valuation Appeal Court to set forth reasons for decision.

    22. 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part II Rating

    1. 16. Transference of liability for owners’ rates and consequential reduction of rents.

    2. 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 20. Contributions in aid of rates by police authorities.

    6. 20A. Contributions by police authorities.

    7. 21. Contributions in aid of rates by Commissioners of Northern Lighthouses.

    8. 22. Exemption of churches, etc. from rates.

    9. 22A. Exemption of certain fishings from rates.

    10. 23. Provisions as to the rates payable by charitable and other organisations.

  4. Part III Valuation and Rating of Gas Boards

    1. 24. Valuation and rating of Gas Boards.

    2. 25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part IV Exchequer Grants

    1. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 28. Amendment of s. 11 (1) of Act of 1954.

    4. 29. Duration of Part IV.

  6. Part V Miscellaneous and Consequential Provisions

    1. 30. Calculation or apportionment of sums to be according to net annual valuation.

    2. 31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 32.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 33. Amendment of ss. 239 to 241 of Act of 1947.

    5. 34. Amendment of s. 248 of Act of 1947.

    6. 35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 36. Amendment of Seventh Schedule to Housing (Scotland) Act, 1950.

    8. 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 38. Amendment of s. 1 (9) of Land Drainage (Scotland) Act, 1941.

    10. 39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    11. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. 41. Financial Provisions.

    13. 42. Provisions as to orders.

    14. 43. Interpretation.

    15. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    16. 45. Short title and extent.

  7. SCHEDULES

    1. FIRST SCHEDULE

      . . .

    2. SECOND SCHEDULE

      . . .

    3. THIRD SCHEDULE

      Reduction of Rents

      1. 1.Where immediately before the commencement of the year first commencing...

      2. 2.Where immediately before the commencement of the relevant year any...

      3. 3.(1) Where immediately before the commencement of the relevant year...

      4. 4.Where immediately before the commencement of the relevant year any...

      5. 5.(1) Where by virtue of any condition contained in a...

      6. 6—8.. . . . . . . . . ....

      7. 9.Where at the commencement of the relevant year the amount...

      8. 10.The enactments referred to in the last foregoing paragraph are—...

      9. 11.Where the maximum rent of any dwelling–house which immediately before...

      10. 12.Where at any time after the commencement of the relevant...

      11. 13.It shall be the duty of any landlord who by...

      12. 14.Any dispute as to the amount of the owner’s share...

      13. 15.For the purposes of this Schedule— (a) the expression “lease”...

    4. FOURTH SCHEDULE

      New Provisions for Rating Gas Boards

      1. Part I

        1. Calculation of rateable value on which rates are to be assessed

          1. 1.The provisions of this Part of this Schedule shall have...

          2. 2.. . . . . . . . . ....

          3. 3.For the purposes of this Schedule the standard number of...

          4. 4.(1) For the basic year and each year subsequent to...

          5. 5.(1) Each Gas Board’s rateable valuation for any year shall...

          6. 6.The amount which, in accordance with the last foregoing paragraph,...

          7. 7.. . . . . . . . . ....

          8. 8.. . . . . . . . . ....

      2. Part II

        1. Supplementary Provisions

          1. 9.It shall be the duty of each Gas Board, before...

          2. 10.On receipt of a statement under the last foregoing paragraph,...

          3. 11.(1) The provisions of this paragraph shall have effect in...

          4. 12.. . . . . . . . . ....

    5. FIFTH SCHEDULE

      1. . . . . . . . . . ....

    6. SIXTH SCHEDULE

      1. . . . . . . . . . ....

    7. SEVENTH SCHEDULE

      1. . . . . . . . . . ....

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