Rating and Valuation Act 1961

JurisdictionUK Non-devolved
Citation1961 c. 45


Rating and Valuation Act, 1961

(9 & 10 Eliz. 2) CHAPTER 45

An Act to amend the law with respect to the valuation of property for the purposes of rates and with respect to the making and collection of rates.

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 General Provisions as to Valuation and Rating

Part I

General Provisions as to Valuation and Rating

Valuation Provisions

Valuation Provisions

S-1 Rating of industrial and freight-transport hereditaments.

1 Rating of industrial and freight-transport hereditaments.

1. No reduction in rateable value shall be made under section sixty-eight of the Local Government Act, 1929 (which provided for relief from rates in respect of industrial and freight-transport hereditaments) for the purposes of valuation lists coming into force after the passing of this Act.

S-2 Power to reduce rateable value of dwelling-houses, etc., for purposes of first new valuation lists.

2 Power to reduce rateable value of dwelling-houses, etc., for purposes of first new valuation lists.

(1) If the Minister by order so provides, then for the purposes of the first valuation lists coming into force after the passing of this Act the rateable value of—

(a ) any such hereditament as is mentioned in subsection (1) of section two of the Valuation for Rating Act, 1953 (which relates to dwelling-houses and certain other private premises), or

(b ) a hereditament falling within paragraphs (a ) and (b ) of subsection (1) of section four of the said Act of 1953 (which relates to hereditaments partly used as private dwellings) and not excluded by subsection (4) of that section.

shall be the amount produced by deducting from the net annual value of the hereditament such percentage of that value as may be prescribed by the order for paragraph (a ) or (b ) of this subsection, as the case may be.

(2) In prescribing a percentage for paragraph (a ) or (b ) of the foregoing subsection the Minister may make different provision according to the administrative county or county borough in which a hereditament is situated.

In this subsection the reference to a county includes a reference to the Isles of Scilly.

(3) An order under this section shall not have effect unless approved by a resolution of each House of Parliament.

S-3 Valuation of certain hereditaments hitherto valued by reference to profits, etc.

3 Valuation of certain hereditaments hitherto valued by reference to profits, etc.

(1) The Minister may by order make provision for determining the rateable value of hereditaments to which this section applies, or any class or description of such hereditaments specified in the order, by such method as may be so specified.

(2) This section applies to—

(a ) any hereditament occupied by the National Coal Board,

(b ) any other hereditament which consists of or includes a mine or quarry or the whole or part of which is occupied together with a mine or quarry in connection with its working, or the treatment, preparation, storage or removal of its minerals or products of its minerals or the removal of its refuse,

(c ) any hereditament occupied by the persons carrying on, under authority conferred by or under any enactment, a dock or harbour undertaking, and

(d ) any hereditament occupied by the persons carrying on an undertaking for the diffusion by wire of sound or television programmes.

Any reference in paragraph (b ) of this subsection to a mine or quarry includes a reference to a well or bore-hole or a well and bore-hole combined, but except as aforesaid expressions used in that paragraph and the Mines and Quarries Act, 1954, have the same meanings in that paragraph as in that Act.

(3) Any order under this section applying to any hereditament falling within any paragraph of the foregoing subsection, or any class or description of such hereditaments, may provide for determining rateable value by the application of different methods of valuation to different parts of the hereditament.

(4) Before making any order under this section the Minister shall consult with such associations of local authorities or of persons carrying on undertakings as appear to him to be concerned and with any local authority or person carrying on an undertaking with whom consultation appears to him to be desirable.

(5) In the year following the coming into force of the second valuation lists for the purposes of which any order under this section has effect the Minister shall, in consultation with such associations, local authorities and persons as aforesaid, cause investigations to be made into the effect of the operation of the order; and the Minister shall cause to be laid before Parliament a report on any investigations made under this subsection and their result.

(6) An order under this section may repeal or amend any enactment so far as that enactment relates to the valuation of hereditaments to which the order relates, may as regards such hereditaments apply, restrict or modify the enactments relating to proposals for alterations of valuation lists and to appeals in connection with such lists and to the withholding of rates where proposals are pending, and shall have effect notwithstanding anything in any such enactment.

(7) No order under this section shall have effect unless approved by a resolution of each House of Parliament.

(8) No order under this section shall have effect for the purposes of valuation lists in force at the passing of this Act.

S-4 Valuation of county and voluntary school premises.

4 Valuation of county and voluntary school premises.

(1) The Ministers may make regulations providing that, for the purposes of any valuation lists coming into force after the passing of this Act, being lists to which the regulations apply, the gross value of county and voluntary schools of any prescribed class shall be ascertained in accordance with provisions of the regulations—

(a ) requiring the Minister of Education to certify the amount estimated by him, by reference to such factors as appear to him to be relevant, to be the average cost of providing a place for one pupil in a school of that class completed not less than one year before the coming into force of the lists;

(b ) providing for the determination for any school of that class of an amount equal to the product—

(i) of a standard gross value for each such place, being a prescribed percentage of the amount certified under the foregoing paragraph, and

(ii) of the number of places determined in accordance with the regulations to be available for pupils in that school; and

(c ) providing for taking as the gross value for any such school the amount arrived at under the foregoing paragraph as adjusted in the prescribed manner by reference to the age, lay-out and construction of the buildings, the facilities and amenities provided at the school and such other factors of any description as may be prescribed.

(2) The Ministers may by regulations provide that land of any prescribed description forming part of, or occupied with, a county or voluntary school shall in such cases as may be prescribed be treated for rating purposes as a separate hereditament and not as forming part of the school or its appurtenances.

(3) Before making any regulations under this section the Ministers shall consult with such associations of local authorities as appear to them to be concerned and with any local authority with whom consultation appears to them to be desirable, and any statutory instrument containing such regulations shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4) In this section ‘county school’ and ‘voluntary school’ have the same meanings as in the Education Act, 1944, ‘the Ministers’ means the Minister and the Minister of Education, and ‘prescribed’ means prescribed by regulations under this section.

S-5 Amendments as to plant and machinery to be included in hereditament.

5 Amendments as to plant and machinery to be included in hereditament.

(1) The Minister may by order provide for excluding from the plant and combinations of plant and machinery which are to be treated as comprised in Class 4 in the Third Schedule to the Act of 1925 (the Schedule which describes the classes of machinery and plant to be deemed to be part of a hereditament for rating purposes) any item or part of an item which satisfies the following conditions:—

(a ) that it is the practice of the trade for which the item is provided to move the item or part from one hereditament, or situation in a hereditament, to another, and

(b ) that the weight, greatest dimension, and volume (each being measured as provided by the order) do not exceed such limits as may be prescribed by the order.

(2) An order under the foregoing subsection may be made either generally or as respects specified descriptions of items or parts of items of plant or of combinations of plant and machinery, and may make different provision under paragraph (b ) of the foregoing subsection for different cases.

(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.

(4) In the proviso to Class 1 in the Third Schedule to the Act of 1925 (which excludes process plant from that class not-withstanding that it is used in connection with the process for the purpose of heating, cooling, ventilating, lighting, supplying water or protecting from fire) and in the...

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