Local Government (Financial Provisions etc.) (Scotland) Act 1962
| Jurisdiction | UK Non-devolved |
| Citation | 1962 c. 9 |
| Year | 1962 |
Local Government (Financial Provisions etc.) (Scotland) Act, 1962
(10 & 11 Eliz. 2) CHAPTER 9
An Act to provide in respect of the year 1961-62 for revision of the apportionment of expenditure and of general grants among local authorities in Scotland; to make further provision as respects Scotland with respect to the amounts payable in lieu of rates or by way of rates by the British Transport Commission, Electricity Boards and Gas Boards, with respect to relief from rates of charitable and other similar bodies, with respect to sums borrowed by local authorities and with respect to Valuation Appeal Committees, demand notes for rates, and corrections of the valuation roll; and for purposes connected with the matters aforesaid.
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:—
1 Revision of apportionment of expenditure and general grants among local authorities.
(1) Having regard to the results of appeals against, complaints in respect of, and adjustments made to entries in the valuation roll for the year 1961-62, the assessor for each valuation area shall, not later than the fifteenth day of March, nineteen hundred and sixty-two, re-estimate for that year the net annual valuation and the rateable valuation of the landward area of each county and of each burgh situated within the valuation area and shall send certified copies of such estimate to the rating authority of such county or burgh and to the Secretary of State who shall thereupon re-estimate the standard rateable value of each of the said areas for that year.
(2) Subsection (8) of section fifteen of the Act of 1956 (which relates to the apportionment and allocation of expenditure among local authorities for the year 1961-62) shall have effect as if the references in paragraphs (a ) and (b ) to estimates of rateable valuation, net annual valuation and standard rateable value were references to the estimates made under the foregoing subsection, and accordingly the apportionment and allocation of expenditure in respect of the year 1961-62 among local authorities under section two hundred and fourteen of the Act of 1947 or any other enactment, statutory order or agreement affected by the said subsection (8) shall be revised according to the last mentioned estimates, and any adjustment required with respect to a requisition for the year 1961-62 shall be made in the requisition for the year 1962-63.
(3) (a ) Sub-paragraph (2) of paragraph 5 of the Second Schedule to the Local Government and Miscellaneous Financial Provisions (Scotland) Act, 1958 (which relates to apportionment of general grants among local authorities), and paragraph 6 of that Schedule shall respectively have effect in relation to the year 1961-62 as if in the said sub-paragraph (2) the references to the year immediately preceding the grant year were references to the grant year and as if in the said paragraph 6 the reference to amounts estimated by the assessor and the Secretary of State were a reference to the estimates made under subsection (1) of this section.
(b ) The apportionment of general grants for the year 1961-62 among local authorities shall be revised according to the said Second Schedule, as modified for that year by the foregoing paragraph, and any adjustment required with respect to such apportionment shall be made in the general grant payable to each authority for the year 1962-63.
2 Payments in lieu of rates by British Transport Commission and Electricity Boards in Scotland.
(1) For the purpose of calculating the payments which are, under the provisions of Part V of the Local Government Act, 1948, to be made year by year by the British Transport Commission for the benefit of local authorities in Scotland for the year 1962-63 and subsequent years, the standard amount referred to in sections ninety-three and ninety-four of that Act shall be such sum as is certified by the Secretary of State to be the estimated amount which, when adjusted in accordance with the provisions of sections ninety-four and ninety-five of that Act, will secure that the amount payable for the year 1962-63 is as near as may be the same as the amount paid for the year 1961-62.
(2) (a ) For the purpose of calculating the payments which are, under the provisions of Part V of the Local Government Act, 1948, to be made year by year by the South of Scotland Electricity Board and the North of Scotland Hydro-Electric Board respectively for the benefit of local authorities in Scotland for the year 1962-63 and subsequent years, the standard amount referred to in sections ninety six to ninety-eight of that Act (which relate to payments by the South of Scotland Board) shall be the sum of eight hundred and twenty-two thousand pounds increased by the percentage first mentioned in the following paragraph and the standard amount referred to in section ninety-nine of that Act (which relates to payments by the Hydro-Electric Board) shall be the sum of two hundred and eight thousand pounds increased by the percentage next mentioned in that paragraph, the resultant figure in each case being calculated if it includes a fraction of a thousand pounds to the nearest thousand pounds or if the fraction is five hundred pounds the fraction being disregarded.
(ii) For the purposes of the foregoing sub-paragraph, the rateable valuations for the year 1961-62 of the areas therein mentioned shall be calculated by the Secretary of State from the estimates made under subsection (1) of the foregoing section.
3 Rating of Gas Boards.
3. As respects the levying of rates for the year 1962-63 and any subsequent year—
4 Reduction and remission of rates payable by charitable and other organisations.
(1) This section shall apply to rates leviable for the year 1962-63 and any subsequent year.
(2) If notice in writing is given to the rating authority not later than the thirtieth day of June in any year that any lands and heritages—
(a ) are occupied by, or by trustees for, a charity and are wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or
(b ) are held on trust for use as an almshouse,
then, subject to the provisions of this section, any rate leviable in respect of the lands and heritages for any period, beginning not earlier than the year in which the notice is given, during which the lands and heritages are within the categories described in either paragraph (a ) or paragraph (b ) of this subsection, shall not exceed one-half of the rate which would be leviable apart from the provisions of this subsection:
Provided that where lands and heritages cease to be within the said categories, a previous notice given for the purposes of this subsection shall not have effect as respects any subsequent period during which the lands and heritages are within either of those categories.
(3) No relief under the foregoing subsection shall be given in the case of lands and heritages within the category described in paragraph (a ) thereof for any period during which the lands and heritages are occupied by an institution specified in the First Schedule to this Act.
(4) The Secretary of State...
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