Local Government (Miscellaneous Provisions) (Scotland) Act 1981
Local Government(Miscellaneous Provisions)(Scotland) Act 1981
1981 CHAPTER 23
An Act to make further provision as regards local government in Scotland; to amend the Housing (Scotland) Acts 1966 to 1980; to postpone the effect of certain provisions of the Education (Scotland) Act 1980; to amend the Chronically Sick and Disabled Persons Act 1970 in its application to Scotland; and for connected purposes.
[11th June 1981]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
I Part
Valuation and rating
1 Power to change year of revaluation.
1. In section 37 of the 1975 Act(which makes provision as regards the interpretation of that Act), at the end there shall be added the following subsections—
(3) The Secretary of State may by order amend the definition of ‘year of revaluation’ in subsection (1) above by substituting, for the financial year for the time being specified in that definition by reference to two calendar years, a different financial year so specified.
(4) An order under subsection (3) above shall have no effect until approved by resolution of each House of Parliament.’.
2 Power to exclude certain lands and heritages form valuation or revaluation.
2. In section 1 of the 1975 Act(which among other things requires an assessor for a valuation area to make such arrangements as are necessary to secure the valuation or revaluation of all lands and heritages in his area in respect of each year of revaluation)—
‘:Provided that—
(i) the Secretary of State may by order determine in respect of every new valuation roll being made up under this section that only such classes of lands and heritages as may be specified in the order shall be so valued or revalued; and
the same as was entered in the old valuation roll (that is, in the valuation roll in force immediately before the coming into force of the new valuation roll); or
if no such value was so entered, the value which would properly fall to be entered in the old valuation roll in respect of them if that roll were still in force and were altered in accordance with section 2 of this Act;’;
(6A) Where the Secretary of State makes an order under sub-paragraph (i) of the proviso to subsection (3)(a ) above, he may prescribe by order under this subsection (either or both)—
(a ) a method whereby the net annual value of the specified lands and heritages shall be adjusted for the purposes of ascertaining their rateable value;
(b ) such a method as regards the unspecified lands and heritages;
and the order may prescribe different such methods as regards different valuation areas.
(6B) Any method prescribed under subsection (6A) above shall be such as in the opinion of the Secretary of State will preserve the ratio which he estimates will exist immediately before the coming into force of the new valuation roll between, as regards each valuation area, the rateable values of specified lands and heritages and those of unspecified lands and heritages.
(6C) Before prescribing a method under subsection (6A) above, the Secretary of State shall consult the Scottish Valuation Advisory Council and any association of local authorities which appears to him to represent the interests of local authorities in Scotland.
(6D) The Secretary of State may by order under this subsection—
(a ) repeal or amend any enactment (including this Act) in so far as that enactment relates to the valuation of lands and heritages and such valuation is affected by an order under sub-paragraph (i) of the proviso to subsection (3)(a ), or under subsection (6A), above;
(b ) as regards a valuation so affected, apply, restrict or modify the enactments relating to appeals or complaints in connection with the valuation roll.
(6E) An order under—
(a ) sub-paragraph (i) of the proviso to subsection (3)(a ), or under subsection (6D), above shall have no effect until approved by resolution of each House of Parliament;
(b ) subsection (6A) above shall be subject to annulment in pursuance of a resolution of either House of Parliament.’; and
‘;‘specified lands and heritages’ means lands and heritages of such classes as are mentioned in sub-paragraph (i) of the proviso to subsection (3)(a ) above; and ‘unspecified lands and heritages’ means such lands and heritages as are mentioned in sub-paragraph (ii) of that proviso.’.
3 Valuation of non-industrial buildings other than dwelling-houses.
3. In subsection (2) of section 6 of the 1956Act (which provides for ascertainment of the gross annual value of lands and heritages consisting of dwelling-houses or other non-industrial buildings) the words ‘or other non-industrial buildings’ and ‘or buildings’ shall, for the purpose of making up any valuation roll after this section comes into force, cease to have effect.
4 Power of Secretary of State to amend table of deductions from gross annual value.
4. In subsection (6) of section 6 of the 1956Act (which provides for deductions from gross annual value to ascertain the net annual value of such lands and heritages as are mentioned in subsection (2) of that section), at the end there shall be added the words ‘; but the Secretary of State may by order amend the said table as it applies to such lands and heritages’; and for subsection (7) of the said section there shall be substituted the following subsection—
(7) Any order under subsection (6) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.’.
5 Relaxation of provisions relating to notification for rate relief for charitable organisations.
5. In section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962—
(i) the words ‘not later than the thirtieth day of June in any year’ shall cease to have effect; and
(ii) for the words ‘any period, beginning not earlier than the year in which the notice is given,’ there shall be substituted the words ‘a relevant period’; and
(2A) In subsection (2) of this section ‘relevant period’ means—
(a ) in a case where the occupation and use, or as the case may be the holding, commenced on or after the first day of the financial year immediately preceding the financial year in which the notice is given, any period after that commencement;
(b ) in any other case, that first day and any period thereafter.’.
6 Remission of rates in respect of lands and heritages unoccupied and unfurnished for any period of three months.
6. For subsection (2) of section 243 of the Local Government (Scotland) Act 1947(which provides for remission of rates in respect of lands and heritages unoccupied and unfurnished for three months in a financial year) there shall be substituted the following subsection—
(2) Where lands and heritages are unoccupied and unfurnished for a continuous period of not less than three months, the rating authority shall grant a remission of the rates in respect of such lands and heritages to an extent corresponding, in each financial year, to the proportion which so much of the period as occurs in that financial year bears to the whole financial year.’.
7 Restriction on payment of rates by instalments.
7. In section 8 of the 1975Act (which provides for payment of rates by instalments), after subsection (7) there shall be inserted the following subsections—
(7A) In any case where a demand note for rates, chargeable for a year or part only of a year, is for an amount (after any remission, rebate or other deduction to which the rate is subject) less than the prescribed sum the rates shall not be payable in accordance with subsection (1) above but shall be payable in full on or before the date specified by the rating authority in the demand note.
(7B) In subsection (7A) above, ‘the prescribed sum’ means 20 or such lesser sum as the rating authority may fix.
(7C) The Secretary of State may by order, made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament, amend subsection (7B) above by substituting for the...
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