Agricultural Rates, Congested Districts, and Burgh Land Tax Relief (Scotland) Act 1896
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Agricultural Rates, Congested Districts, and Burgh Land Tax Relief (Scotland) Act, 1896
(59 & 60 Vict.) CHAPTER 37.
An Act to amend the Law with respect to the Classification of Lands and Heritages for purposes of Rating in Scotland, for the Relief of the Occupiers of Agricultural Lands and Heritages, for the creation of a Fund for the Improvement of Congested Districts in the Highlands and Islands, and for Relief from the Payment of the Land Tax in Burghs in Scotland.
[14th August 1896]
B E 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:
1 Classification of agricultural lands and heritages for purposes of occupiers' rates.
1. As from the fifteenth day of May next after the passing of this Act, and during the continuance thereof, the annual value of all agricultural lands and heritages in Scotland—
(1) shall for the purpose of the occupiers' consolidated rate leviable by county councils, including the portion thereof leviable under the Public Health (Scotland) Acts, be held to be the nearest aggregate sum of pounds sterling to three-eighths of the annual value thereof as appearing on the valuation roll; and
(2) shall for the purpose of the occupiers' share of the poor rate, the school rate, and the other rates leviable by parish councils, be held to be the nearest aggregate sum of pounds sterling to three-eighths of the annual value thereof as appearing on the valuation roll, subject to the deductions in pursuance of section thirty-seven of the Poor Law (Scotland) Act, 1845 .
Provided that where lands and heritages are classified in terms of section thirty-six of the Poor Law (Scotland) Act, 1845, if it shall be certified by the Secretary for Scotland that the rates leviable on the occupiers of agricultural lands and heritages in pursuance of the classification are less than, or as nearly as may be the same as, the rates which would without classification be leviable on such occupiers in terms of this Act, such classification (herein-after termed a certified classification) shall have effect, and sub-section (2) shall not apply.
The expression ‘agricultural lands and heritages’ means any lands and heritages used for agricultural or pastoral purposes only, or as market gardens, orchards, or allotments, but does not include woodlands or land occupied together with a house as a park, garden, or pleasure ground, or any land kept or preserved mainly or exclusively for sporting purposes. Provided that if any question shall arise as to the lands and heritages falling within the foregoing definition it shall be determined summarily by the sheriff, whose decision shall be final.
The expression ‘parish council’ includes school board where a school rate is levied directly by a school board.
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