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Local Government (Scotland) Act 1966

1966 CHAPTER 51cross-notes

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]

Part I Grants

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

F1 Rate support grants for local authorities

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

F23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F45, 5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7 Specific grants

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

F89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F910 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10[F1111 Grants for certain expenditure in relation to ethnic minorities.

(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.F11]

Part II Rates

Local authority apportionments etc.

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1213 Amendment of the Act of 1963. cross-notes

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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1314 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 Valuation and Rating

15 Valuation according to tone of roll.

(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 revaluationF15][F15 at any time the valuation roll is in forceF15] , 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.

16 Determination of cumulo rateable value and rateable value pertaining to water undertakings. cross-notes

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.

F1617 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1718 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 Gas and Electricity Boards: rating of showrooms. cross-notes

(1)M1,M2,F18For the year 1967-68 and subsequent years, an authority to which this section applies shall, notwithstanding anything in Part V of the Local Government Act 1948, section 24(2) of the Valuation and Rating (Scotland) Act 1956 . . . , 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, [F19the British Gas CorporationF19] , the North of Scotland Hydro-Electric Board and the South of Scotland Electricity Board.

F2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21 Amendment of section 22 of the Valuation and Rating (Scotland) Act 1956. cross-notes

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.

22 Complaints regarding omissions from the valuation roll.

(1)M3Any person interested may complain to the [F21First-tier Tribunal for ScotlandF21] for a valuation area (which terms in this section have the same meaning as in the Valuation and Rating (Scotland) Act 1956) to the effect—

[F22 (a)F22] that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included; [F23or

(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;F23]

F24...

(2)After hearing a complaint under this section the [F21First-tier Tribunal for ScotlandF21] 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)M4A 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 Valuation of Lands (Scotland) Amendment Act 1879.

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

(1)M5Any application for a stated case under section 7 of the Valuation 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 [F25or the First-tier Tribunal for ScotlandF25] , 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)M6In this section “the prescribed period” means the period for the time being prescribed by virtue of section 6 of the Rating and Valuation (Scotland) Act 1952 within which grounds of appeal relating to a stated case under the said section 7 may be lodged.

Rating of unoccupied property

F26 24 Unoccupied lands and heritages.

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

[F2724ZA Liability of owners of unoccupied lands and heritages

(1)If any lands and heritages included in the valuation roll have no occupier, the owner is liable to pay the amount of the non-domestic rate which would otherwise have been payable by the occupier.

(2)Where subsection (1) applies, the enactments relating to rating apply with any necessary modifications as if the lands and heritages were occupied by the owner.

(3)An owner’s liability under subsection (1) to pay an amount of non-domestic rates is subject to—

(a)any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962,

(b)regulations under section 153 of the Local Government etc. (Scotland) Act 1994, and

(c)any other provision which provides for the rates leviable in respect of lands and heritages to be reduced or remitted.

(4)In this section—

[F2824A Lands and heritages partly unoccupied for a short time.

(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 F29... 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.

F30(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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) [F31 and (3)(a), (c) and (d)F31] above shall have effect in relation to that year accordingly.

F32(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In this section “ financial year ” has the meaning assigned to it by section 96(5) of the M7 Local Government (Scotland) Act 1973. F28]

[F3324B Certain lands and heritages to be treated as unoccupied.

(1)For the purposes of [F34 section 24AF34] of this Act, [F35 a part of lands and heritagesF35] shall be treated as unoccupied if, apart from this section, [F36 the partF36] would fall to be treated as occupied by reason only of there being kept on the [F37 partF37] plant, machinery or equipment—

(a)which was last used on the [F38 part of the lands and heritages when it wasF38] last in use; or

(b)which is intended for use on the [F39 partF39] .

F40(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F40(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F40(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F33]

25 [F41Newly erected, altered etc. buildings: completion noticesF41] .

(1)F43The provisions of Schedule 3 to this Act shall have effect, for the purposes of [F42any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 which provides for the rates leviable in respect of lands and heritages to be reduced or remitted by virtue of the lands and heritages being unoccupiedF42] , with respect to . . . the treatment of newly erected and altered buildings and the other matters there mentioned.

F44(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F45(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F45(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F45(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F46Exemption from payment of rates

F4725A Remission of rates on account of hardship.

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.F46]

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

F48Part III Roads

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

F49Part IV

Miscellaneous and General

35 Placing of staff etc. of local authority at disposal of Secretary of State or of another local authority. cross-notes

(1)A local authority[F50 within the meaning of [F51 section 227(1) of the Town and Country Planning (Scotland) Act 1997F51,F50]] 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.

[F52 (1A)A local authority within the meaning of section 33 of the M8Vehicle 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.F52]

(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 [F50or the Minister of TransportF50] or another local authority in pursuance of this section is service rendered to the first-mentioned local authority.

(3) F53 In this section . . . “ premises ” includes land and buildings.

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

F54,F5538 Amendment of section 187 of the Local Government (Scotland) Act 1947.

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

39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5640 Interpretation of “public utility undertaking” in section 379(1) of Local Government (Scotland) Act 1947.

M9 For the avoidance of doubt it is hereby declared that the definition of “ public utility undertaking ” in section 379(1) of the Local Government (Scotland) Act 1947 does not include an aerodrome undertaking or any business ancillary thereto.

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

A local authority within the meaning of [F57the Town and Country Planning (Scotland) Act 1997F57] 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.

42 Amendment of certain enactments relating to licences. cross-notes

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

F58(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.

43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F59,F6044 Game Licences.

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

45 Orders and regulations.

(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. cross-notes

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

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

47 Expenses.

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. cross-notes

(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7549 Short title and extent.

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

(2)This Act shall extend to Scotland only.

SCHEDULES

F76SCHEDULE 1 . . .

Part I The Needs Element

Apportionment

Adjustment of the needs element payable to local authorities

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

5(1)The needs element for any year shall be subject to adjustment, in accordance with regulations made under this paragraph, in respect of expenditure to which this paragraph applies.

(2)The Secretary of State may after consultation with such associations of local authorities as appear to him to be concerned by regulations subject to annulment in pursuance of a resolution of either House of Parliament, provide for ascertaining the aggregate of such expenditure for the year in question of all local authorities, for apportioning the aggregate among such classes of local authority as may be specified in the regulations, and for giving effect to the apportionment by means of increases or decreases in the needs element payable to such authorities as may be so specified of such amounts as may be ascertained in accordance with the regulations.

(3)This paragraph applies to such expenditure incurred as may be specified in regulations made under this paragraph.

Part II The Resources Element

1No payment in respect of the resources element shall be made to a local authority for any year unless in that year the product of a rate of one penny in the pound for the authority’s area is less than the standard penny rate product for the area.

2F79Subject to . . . paragraph 3 below, the amount of the resources element payable to a local authority for any year shall be the product of—

(a)the number of pence in the pound of the regional, general or district rate, as the case may be or, where the Secretary of State is, as regards the local authority, satisfied—

(i)M13that they have fixed a rate higher than that required to provide the sufficient moneys mentioned in section 108(2) of the Local Government (Scotland) Act 1973; or

(ii)as is mentioned in subsection (1)(c), as read with subsection (1A), of section 5 of this Act,

such lesser number of pence in the pound of that rate as the Secretary of State considers appropriate, and

(b)the difference between the rate products mentioned in paragraph 1 above.

3(1)If, after the amount of the resources element payable to a local authority for any year has been determined under paragraph 2 above—

(a)the rateable values of lands and heritages in the authority’s area are reduced with effect from a date on or before that which is relevant for determining the product of a rate of one penny in the pound for the authority’s area for that year; and

(b)the effect of that reduction is to produce a reduction in the said product which is of such a magnitude that, expressed as a percentage of the initially ascertained figure, it exceeds such percentage as may be specified for the purposes of this paragraph in regulations made by the Secretary of State; and

(c)the authority by notice in writing request the Secretary of State to give a direction under this paragraph; the Secretary of State shall direct that the amount of the resources element payable to the authority for that year shall be recalculated in accordance with the following provisions of this paragraph and a further payment on account of that element shall be made to the local authority accordingly.

(2)Where sub-paragraph (1) above applies—

(a)the product of a rate of one penny in the pound for the local authority’s area for the year concerned shall be recalculated by treating the initially ascertained figure as reduced by the amount of the excess referred to in sub-paragraph (1)(b) above,

(b)F80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , paragraph 2 above shall have effect accordingly for the purpose of determining the amount which, on the basis of that recalculation, would have been payable to the authority for that year.

(3)The further payment referred to in sub-paragraph (1) above shall be an amount equal to the difference between the amount previously paid to the authority for the year concerned on account of the resources element and the amount determined as mentioned in sub-paragraph (2)(b) above.

(4) In this paragraph “ the initially ascertained figure ”, in relation to any year, means the product of a rate of one penny in the pound ascertained for the purposes of paragraph 2 above.

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

F81Part III The Domestic Element

1There shall for each year be prescribed, for the purposes of section 7 of this Act, an amount in the pound which in the opinion of the Secretary of State corresponds to the amount of the domestic element prescribed for that year in pursuance of section 2(4) of this Act and different amounts in the pound may be so prescribed for the areas of different rating authorities.

2The amount of the domestic element payable to a rating authority for any year shall be determined in the manner provided by regulations made by the Secretary of State after consultation with such associations of local authorities as appear to him to be concerned.

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

3Any amounts payable to a rating authority in respect of the domestic element shall be taken into account for the purposes of this and any other Act as if they were payable on account of rates and in computing the product of a new penny rate; and any reduction made in pursuance of section 7 of this Act shall be disregarded in computing the product of a new penny rate for those purposes.

SCHEDULE 2 Valuation of Water Undertakings cross-notes

Part I Determination of Cumulo Rateable Value

1 C23 The 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, [F82 and shall enter such value in the valuation roll. F82]

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.

2 The 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 [F83 entered in the valuation roll referred to in F83][F83 determined by the Assessor in accordance with F83] paragraph 1 above, and such value so determined, or as modified under paragraph 3 below, is in this Schedule known as “ the norm ”.

3 Having 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.

4 Not later than [F8431st DecemberF84][F84 such date as may be prescribedF84] 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.

5 For 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.

6 The 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.

(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 Determination of Cumulo Rateable Value in Respect of Amalgamated Undertakings and of New Undertakings cross-notes

8 Where 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.

9 For 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.

10 For 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 ”).

11 Where 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 ”).

12 Where 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.

13 Where 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 ”).

14 For 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.

(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 Determination of Rateable Value

16 C25 In 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 [F85give a direction under section 5 of the M14Local Government (Scotland) Act 1975 to the local assessor toF85] enter that value in the valuation roll.

17 In 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 [F86give a direction under section 5 of the M15Local Government (Scotland) Act 1975 to the local assessor toF86] enter that value in the valuation roll.

18 For 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.

19 Not later than [F8731st DecemberF87][F87 such date as may be prescribedF87] in any calendar year, commencing with the year 1966, each water authority shall ascertain and certify to the Assessor—

(a)F88 the capital expenditure in respect of the productive part of the undertaking in each of the rating areas . . . 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.

20 The 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.

(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.

22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F89[F90 23 The Assessor shall no longer be required under section 23 of the M16 Lands 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.F90]

Part IV Miscellaneous

Transitional Provisions

24 The 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.

Orders

25 Before 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.

26 Any 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.

Interpretation

27 For the purposes of this Schedule—

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.

Section 25.

SCHEDULE 3 Rating of Unoccupied Property

Determination of rateable values

F95 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Completion of newly erected or constructed buildings

2 For the purposes of [F96any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 which provides for the rates leviable in respect of lands and heritages to be reduced or remitted by virtue of the lands and heritages being unoccupiedF96] , 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—

(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,

F97 . . . 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 [F98192 of the M19Local Government (Scotland) Act 1973F98] 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.

4 In 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.

5 F99,F99,F100 Where by reason of the structural alteration of any building ... lands and heritages become or become part of different lands and heritages, the ... 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 ... in respect of the lands and heritages for any period before that date.

Supplemental

F101 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F102 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 In this Schedule—

F103and references to a newly erected building include references to a building produced by the structural alteration of a building . . .which by virtue of paragraph 5 of this Schedule [F104has ceasedF104] 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.

9 The 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 4 Licences etc.

Part I . . .

F105Part II Variation of Fees for Licences, Registration, etc.

Enactments Specifying Fees Relevant Minister or Department
1.F106 . . .
2. . . .
F107 3.F106 . . .F106 . . .
4. . . .
F107[F108 4A.F108] [F108 Section 5(3) of the Pedlars Act 1871.F108] [F108 The Secretary of State.F108]
5. . . . F109 . . .
6.F110 . . .
7.F111 . . .
8.F111 . . .
9.F111 . . .
10. . . .
F112 11.M20 Section 5(1) of the Official Secrets Act 1920. The Secretary of State.
12.F113 . . .
13. . . .
F114 14.F113 . . .
15.F110 . . .
16.F110 . . .
17. . . .
F115 18. . . .
F116 19.F113 . . .
20.F113 . . .
21.F113 . . .
22. . . .
F114 23.F117 . . .
24. . . . F118 The Secretary of State.
25.F119 . . .
26.F120,F121,M21 Paragraph 11 of Schedule 2, paragraph 12 of Schedule 3, . . . . . . to the Betting, Gaming and Lotteries Act 1963.
27.F113 . . .
28.F113 . . .
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.

Section 48.

SCHEDULE 5 Consequential Amendments

M22The Local Government Act 1948

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

F122 2 C26 After 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.”

M23The Local Government (Scotland) Act 1947

F123 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F124 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

M24The Town and Country Planning (Scotland) Act 1959

5 C27 In 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”.

F125,F125SCHEDULE 6

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

Status: There are currently no known outstanding effects for the Local Government (Scotland) Act 1966.
Local Government (Scotland) Act 1966 (1966/51)
Version from: 8 January 2026

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
italics Defined term
dfn Defined term (alternative style)
gry bckgrd the in-force status of the provision is complex, check the footnotes
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
C1 Act amended by Water (Scotland) Act 1967 (c. 78), s. 4(3), Sch. 2 para. 17
C2 Councils 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
C3 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
C4 Act explained by National Heritage (Scotland) Act 1985 (c. 16, SIF 78), s. 20
C5 Act 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)
C6 Act modified by Dockyard Services Act 1986 (c. 52, SIF 58), s. 3(1)(c)
C7 Act modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), ss. 4(1), 26(1)
C8 Act applied by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), ss. 5(7), 26(1)
C9 The 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
C10 S. 16, Sch. 2 repealed in respect of any year subsequent to 1984–85 by S.I. 1985/197, art. 8
C11 Ss. 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.
C12 S. 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.
C13 S. 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.
C14 The 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
C15 S. 35 applied (temp. from 6.4.1995 until 31.3.1996) by S.I. 1995/789, art. 2, Sch. para. 1
C16 S. 35(1)(2) applied with modification by Sheriff Courts (Scotland) Act 1971 (c. 58), s. 24(5)
C17 Functions of Minister of Transport now exercisable by Secretary of State: S.I. 1970/1681
C18 S. 35(3) applied by Sheriff Courts (Scotland) Act 1971 (c. 58), s. 24(5)
C19 S. 42: transfer of certain functions (1.7.1999) by S.I. 1999/1750, arts. 1, 2, Sch. 1 (with art. 7)
C20 S. 46(1) applied by Local Government (Scotland) Act 1975 (c. 30), s. 6(1), Sch. 1 para. 1
C21 The 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
C22 Sch. 2 amended by Water (Scotland) Act 1967 (c. 78), s. 2(2), Sch. 2 paras. 17, 18
C23 Para. 1 excluded by Local Government (Scotland) Act 1975 (c. 30), s. 6(1), Sch. 1 para. 1
C24 Pt. II amended by Water (Scotland) Act 1967 (c. 78), Sch. 2 para. 18
C25 S. 16, Sch. 2 repealed in respect of any year subsequent to 1984-85 by S.I. 1985/197, art. 8
C26 The 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
C27 The 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
F1 S. 1 repealed by Statute Law (Repeals) Act 1976 (c. 16), s. 1(1), Sch. 1 Pt. VIII repealed
F2 S. 2 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F3 S. 3 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F4 S. 4 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F5 Ss. 5, 5A, 7, 26, 27 repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 34, Sch. 6 repealed
F6 S. 6 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F7 Ss. 5, 5A, 7, 26, 27 repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 34, Sch. 6 repealed
F8 S. 8 repealed by Town and Country Planning (Scotland) Act 1972 (c. 52), Sch. 23 repealed
F9 S. 9 repealed by S.I. 1981/127, art. 5, Sch. 1 and expressed to be restricted by Housing and Planning Act 1986 (c. 63, SIF 81:2), ss. 52, 57(1) repealed
F10 S. 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) this amendment is subject to savings and/or transitional provisions, see the commentary. repealed
F11 S. 11 substituted (4.1.1995) by 1994 c. 39, s. 166; S.I. 1994/2850, substituted
F12 S. 12 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F13 S. 13 para. (a)(c), s. 14(2) repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 7 repealed
F14 S. 14 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F15 Words “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 substituted
F16 S. 17 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F17 S. 18 repealed (19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. art. 3(d) repealed
F18 Words repealed by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(2)(a), Sch. 8 repealed
F19 Words substituted by Gas Act 1972 (c. 60), s. 49(1), Sch. 6 para. 16(2)(b) substituted
F20 S. 20 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F21 Words in s. 22 substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 4(2)(a) (with sch. 1 paras. 1-4, 13-20) substituted
F22 “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” inserted
F23 Words 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” inserted
F24 Words in s. 22(1) omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 4(2)(b) (with sch. 1 paras. 1-4, 13-20) omitted
F25 Words in s. 23(1) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 4(3) (with sch. 1 paras. 1-4, 13-20) inserted
F26 S. 24 repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(2), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F27 S. 24ZA inserted (8.1.2026 with effect from 1.4.2023) by Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Act 2026 (asp 1), ss. 1(2)(5), 3 inserted
F28 S. 24A inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1 inserted
F29 Words in s. 24A(2) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(a), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F30 S. 24A(4) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(b), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F31 Words in s. 24A(5) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(c), 44(2); S.S.I. 2022/23, reg. 2 substituted
F32 S. 24A(6) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(3)(d), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F33 S. 24B inserted (1.4.1995) by 1994 c. 39, s. 155; S.I. 1994/3150, art. 4(a), Sch. 1 inserted
F34 Words in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(i), 44(2); S.S.I. 2022/23, reg. 2 substituted
F35 Words in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(ii), 44(2); S.S.I. 2022/23, reg. 2 substituted
F36 Words in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(iii), 44(2); S.S.I. 2022/23, reg. 2 substituted
F37 Word in s. 24B(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(iv), 44(2); S.S.I. 2022/23, reg. 2 substituted
F38 Words in s. 24B(1)(a) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(v), 44(2); S.S.I. 2022/23, reg. 2 substituted
F39 Word in s. 24B(1)(b) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(a)(vi), 44(2); S.S.I. 2022/23, reg. 2 substituted
F40 S. 24B(2)-(4) repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(4)(b), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F41 S. 25 heading substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(6), 44(2); S.S.I. 2022/23, reg. 2 substituted
F42 Words in s. 25(1) substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(5), 44(2); S.S.I. 2022/23, reg. 2 substituted
F43 Words in s. 25(1) repealed (1.4.1995) by 1994 c. 39, s. 180(1)(2), Sch. 13 para. 67(2), Sch. 14; S.I. 1994/3150, art. 4(c)(iv)(d), Sch. 2 repealed
F44 S. 25(2) repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 34(a), Sch. 7 repealed
F45 S. 25(3)(4)(5) repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F46 Cross-heading for s. 25A inserted (1.4.1995) by 1994 c. 39, s. 156; S.I. 1994/3150, art. 4(a), Sch. 1 inserted
F47 S. 25A inserted (1.4.1995) by 1994 c. 39, s. 156; S.I. 1994/3150, art. 4(a), Sch. 1 inserted
F48 Ss. 5, 5A, 7, 26, 27 repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 34, Sch. 6 repealed
F49 Pt. III (ss. 28–34) repealed by Roads (Scotland) Act 1984 (c. 54, SIF 108), s. 156(3), Sch. 11 repealed
F50 Words inserted by Vehicle and Driving Licences Act 1969 (c. 27), Sch. 1 para. 10(a)(c) inserted
F51 Words in s. 35(1) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 11(1) substituted
F52 S. 35(1A) added by Vehicle and Driving Licences Act 1969 (c. 27), Sch. 1 para. 10(b) added
F53 Words repealed, by Vehicle and Driving Licences Act 1969 (c. 27), Sch. 1 para. 10(d), Sch. 3 repealed
F54 Ss. 11(3), 36, 37, 39, Sch. 5 paras. 1, 4 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 29 repealed
F55 S. 38 repealed (1.9.2009 at 5.00 a.m.) by The Licensing (Scotland) Act 2005 (Consequential Provisions) Order 2009 (S.S.I. 2009/248), art. 1(1), Sch. 2 (with art. 3) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F56 Ss. 11(3), 36, 37, 39, Sch. 5 paras. 1, 4 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 29 repealed
F57 Words in s. 41 substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 11(2) substituted
F58 Ss. 42(1), 48(2), Sch. 4 Pt. I, Sch. 6 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI repealed
F59 S. 43 repealed by Local Government Act 1988 (c. 9, SIF, 81:1), s. 41, Sch. 7 Pt. IV repealed
F60 S. 44 repealed (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), s. 43(1), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii) (as amended by S.S.I. 2011/287, art. 2) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F61 Definitions repealed by Roads (Scotland) Act 1984 (c. 54, SIF 108), s. 156(3), Sch. 11 repealed
F62 Words (which were substituted by Housing (Financial Provisions) (Scotland) Act 1972 (c. 46), Sch. 9 para. 13) substituted by virtue of Housing (Scotland) Act 1987 (c. 26, SIF 61), ss. 335, 339(2), Sch. 23 para. 11 substituted
F63 Words substituted by Local Government (Scotland) Act 1973 (c. 65), s. 122, Sch. 9 para. 68 substituted
F64 Definition of “local water authority” repealed by Water (Scotland) Act 1967 (c. 78), Sch. 6 Pt. II repealed
F65 Definitions repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F66 S. 46(1): words in definition of “local authority” substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 67(4)(a); S.I. 1996/323, art. 4(1)(c) substituted
F67 S. 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 repealed
F68 S. 46(1): definition of “rating authority” substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 67(4)(b); S.I. 1996/323, art. 4(1)(c) substituted
F69 Definition substituted by Roads (Scotland) Act 1984 (c. 54, SIF 108), s. 156(1), Sch. 9 para. 58 substituted
F70 Word repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 Pt. III para. 23(b)(i) repealed
F71 Words inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 6, Sch. 1 Pt. III para. 23(b)(ii) inserted
F72 Definition of “Valuation roll” repealed by Local Government (Scotland) Act 1975 (c. 30), Sch. 7 repealed
F73 Words in s. 46(1) in definition of "water undertaking" substituted (1.4.2002) by Water Industry (Scotland) Act 2002 (asp 3), s. 71(2), Sch. 7 para. 4 (with s. 67); S.S.I. 2002/118, art. 2 (subject to art. 3) this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted
F74 Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 36 substituted
F75 Ss. 42(1), 48(2), Sch. 4 Pt. I, Sch. 6 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI repealed
F76 Sch. 1 repealed (1.4.1994) by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6 repealed
F82 Words repealed (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(a), Sch. 7 repealed
F83 Words “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) substituted
F84 Words “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) substituted
F85 Words inserted (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(d) inserted
F86 Words inserted (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(e) inserted
F87 Words “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) substituted
F88 Words repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(c), Sch. 29 repealed
F89 Sch. 2 para. 22 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(b), Sch. 29 repealed
F90 Para. 23 repealed (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), s. 39(2), Sch. 6 Pt. II para. 37(g), Sch. 7 repealed
F91 Definition of “burgh” repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(c), Sch. 29 repealed
F92 Words substituted by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(c) substituted
F93 Definition of “separately rated area” repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 9 para. 72(c), Sch. 29 repealed
F94 Definition of “valuation roll” repealed (1.4.1976) by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 37(g), Sch. 7 repealed
F95 Sch. 3 para. 1 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F96 Words in sch. 3 para. 2 substituted (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(7)(a), 44(2); S.S.I. 2022/23, reg. 2 substituted
F97 Words in Sch. 3 para. 3(1) repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F98 Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 38 substituted
F99 Word in Sch. 3 para. 5 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F100 Words in Sch. 3 para. 5 repealed (1.4.2023) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 19(7)(b), 44(2); S.S.I. 2022/23, reg. 2 (with reg. 4) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F101 Sch. 3 para. 6 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F102 Sch. 3 para. 7 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F103 Words in Sch. 3 para. 8 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F104 Words in Sch. 3 para. 8 substituted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 67(5); S.I. 1994/3150, art. 4(c) substituted
F105 Ss. 42(1), 48(2), Sch. 4 Pt. I, Sch. 6 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI repealed
F106 Sch. 4 Pt. II entries repealed (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), s. 43(1), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii) (as amended by S.S.I. 2011/287, art. 2) this amendment (text repealed) should be read in conjunction with other related provisions, see the commentary. repealed
F107 Entries 2, 4 repealed by Consumer Credit Act 1974 (c. 39), s. 192(4), Sch. 5 repealed
F108 Sch. 4 Pt. II para. 4A inserted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), s. 40, Sch. 3 para. 12 inserted
F109 Sch. 4 Pt. II entry 5 repealed by Theatres Act 1968 (c. 54), Sch. 3 repealed
F110 Sch. 4 Pt. II paras. 6, 15, 16 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. VII. repealed
F111 Sch. 4 Pt. II paras. 7-9 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. X Gp. 2 repealed
F112 Sch. 4 Pt. II para. 10 repealed by Cinemas Act 1985 (c. 13, SIF 45A), s. 24(2), Sch. 3 repealed
F113 Sch. 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. repealed
F114 Sch. 4 Pt. II paras. 13, 22 repealed by Local Government, Planning and Land Act 1980 (c. 65, SIF 81:1, 2), s. 194, Sch. 34 Pt. VI repealed
F115 Sch. 4 Pt. II entry 17 repealed by Firearms Act 1968 (c. 27), Sch. 7 repealed
F116 Sch. 4 Pt. II entry 18 repealed by National Health Service (Scotland) Act 1972 (c. 58), Sch. 7 Pt. II repealed
F117 Sch. 4 Pt. II para. 23 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. VIII. repealed
F118 Sch. 4 Pt. II para. 24 repealed by Local Government Act 1988 (c. 9, SIF 81:1), s. 41, Sch. 7 Pt. IV repealed
F119 Sch. 4 Pt. II para. 25 repealed (27.9.2005) by The Mental Health (Care and Treatment) (Scotland) Act 2003 (Modification of Enactments) Order 2005 (S.S.I. 2005/465), art. 3, Sch. 2 repealed
F120 Words repealed by virtue of Lotteries Act 1975 (c. 58, SIF 12:1), s. 20(3), Sch. 4 para. 5 and Lotteries and Amusements Act 1976 (c. 32, SIF 12:1), s. 25(3), Sch. 5 repealed
F121 Words repealed by Lotteries Act 1975 (c. 58, SIF 12:1), s. 20(4), Sch. 5 repealed
F122 Ss. 11(3), 36, 37, 39, Sch. 5 paras. 1, 4 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 29 repealed
F123 Sch. 5 para. 3 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(d), Sch. 2 repealed
F124 Ss. 11(3), 36, 37, 39, Sch. 5 paras. 1, 4 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 29 repealed
F125 Ss. 42(1), 48(2), Sch. 4 Pt. I, Sch. 6 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI repealed
M1 1948 c. 26.
M2 1956 c. 60.
M3 1956 c. 60.
M4 1879 c. 42.
M5 1879 c. 42.
M6 1952 c. 47.
M7 1973 c. 65.
M8 1969 c. 27.
M9 1947 c. 43.
M10 1963 c. 12.
M11 1854 c. 91.
M12 1975 c. 30.
M14 1975 c. 30.
M15 1975 c. 30.
M16 1854 c. 91.
M17 1946 c. 42.
M18 1949 c. 31.
M19 1973 c. 65.
M20 1920 c. 75.
M21 1963 c. 2.
M22 1948 c. 26
M23 1947 c. 43
M24 1959 c. 70.
Defined Term Section/Article ID Scope of Application
a completion notice para 3 of SCHEDULE 3 def_f93baefed4
base year para 7 of Part I of SCHEDULE 2 def_0afbc7b6b0
building para 8 of SCHEDULE 3 def_6eff17902a
domestic water rate para 27 of Part IV of SCHEDULE 2 def_efd07c5dd2
enactment s. 24ZA of Part II def_66eb671d0b
excepted premises para 1 of Part I of SCHEDULE 2 def_eaace27740
financial year s. 24A of Part II def_c9c5acc675
housing revenue account s. 46 of Part IV def_ea124802ed
improved para 9 of SCHEDULE 3 def_85ad7456af
improvements para 9 of SCHEDULE 3 def_e21474d437
joint board s. 46 of Part IV def_bf42b3717b
land s. 46 of Part IV def_59e0f3ced7
limits of supply para 27 of Part IV of SCHEDULE 2 def_cff8c846cc
local authority s. 46 of Part IV def_fe782cc445
occupier s. 24ZA of Part II def_75b3aa810f
owner para 8 of SCHEDULE 3 def_defa193fe5
owner s. 24ZA of Part II def_73fe1378d2
premises s. 35 of Part IV def_dd87c68906
product of a rate of one new penny in the pound s. 46 of Part IV def_a2f728b4d2
public utility undertaking s. 40 of Part IV def_cb38187657
public water rate para 27 of Part IV of SCHEDULE 2 def_893cae64c2
rating area para 27 of Part IV of SCHEDULE 2 def_d97667a7bc
rating authority s. 46 of Part IV def_0c65fc9a00
relevant factors s. 15 of Part II def_744655acff
road s. 46 of Part IV def_de1d1499a3
standard penny rate product s. 46 of Part IV def_fe06c88387
the Act of 1963 s. 46 of Part IV def_774901d20c
the Assessor para 1 of Part I of SCHEDULE 2 def_e147508830
the base year para 10 of Part II of SCHEDULE 2 def_43cfd7b0e7
the base year para 11 of Part II of SCHEDULE 2 def_d4495b1919
the base year para 13 of Part II of SCHEDULE 2 def_d5959eebe1
the initially ascertained figure para 3 of Part II of SCHEDULE 1 . . . def_ab640c9c05
the norm para 2 of Part I of SCHEDULE 2 def_ef4c1563e6
the relevant year para 7 of Part I of SCHEDULE 2 def_595939673c
the valuation year para 10 of Part II of SCHEDULE 2 def_b7772b670f
the valuation year para 11 of Part II of SCHEDULE 2 def_515ee45f40
the valuation year para 13 of Part II of SCHEDULE 2 def_a931eedbd5
the valuation year para 15 of Part II of SCHEDULE 2 def_990859d901
unit para 27 of Part IV of SCHEDULE 2 def_4484a6e700
Valuation Acts s. 46 of Part IV def_9e0e6aaf45
valuation roll para 27 of Part IV of SCHEDULE 2 def_d59bf8cb90
water undertaking s. 46 of Part IV def_a80ab89f1c
year s. 46 of Part IV def_d05d23d344
year of revaluation s. 46 of Part IV def_1d9b58eb2b

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.