Rating (Interim Relief) Act 1964
| Jurisdiction | UK Non-devolved |
| Citation | 1964 c. 18 |
| Year | 1964 |
Rating (Interim Relief)Act 1964
1964 CHAPTER 18
An Act to make provision with respect to England and Wales for grants to rating authorities by reference to the proportion of elderly persons in the population of their areas and for the mitigation of hardship to residential occupiers attributable to the increase in the level of rates; and for connected purposes.
[25th March 1964]
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:—
Relief for rating authorities
1 Grants by reference to proportion of elderly persons in population.
(1) If in the year 1964-65 or any subsequent year, not being later than the year 1967-68, the number of persons over the age of sixty-five estimated to be included in the population of any rating authority's area exceeds one-tenth of the estimated total of that population, the Minister shall pay to that authority a grant in respect of that year at a rate of five pounds per head of the excess.
(2) Any grant payable to any authority under this section shall be paid at such times as the Minister may with the consent of the Treasury determine, and shall be payable in aid of the revenues of the authority generally.
Relief for residential occupiers
2 Relief for residential occupiers of dwellings.
(1) Subject to subsection (4) of this section, where in the case of any dwelling—
(a ) the rates attributable to that dwelling for the year 1964-65 exceed the rates so attributable for the year 1962-63 increased by one-quarter or five pounds, whichever is the greater; and
(b ) the rating authority are satisfied with respect to any rate period beginning after 31st March 1964 and ending not later than 31st March 1968 that the residential occupier of that dwelling will suffer hardship attributable to the increase since 31st March 1963 in the level of rates,
the rating authority shall have power to grant the residential occupier of that dwelling relief in accordance with the provisions of this section.
(2) Any relief granted under this section to the residential occupier of a dwelling shall be afforded in the following manner, that is to say—
(a ) if—
(i) the residential occupier is rated as the occupier or owner of the hereditament which consists of or includes the dwelling; and
(ii) where he is rated as the occupier, no agreement is for the time being in force under section 11(2) of the Rating and Valuation Act 1925 for the payment or collection of the rates on that hereditament by some other person as the owner of the hereditament,
either by the remission, or by the refund, of part of any rate or instalment of a rate demanded;
(b ) in any other case, by the making by the rating authority to the residential occupier of such periodical payments as that authority may think fit.
(3) The following provisions shall have effect with respect to any relief granted under this section in respect of any dwelling, that is to say—
(a ) the relief shall not be granted in respect of more than one rate period at a time;
(b ) the annual rate of the relief in respect of, or of part of, any rate period shall exceed neither of the following amounts, that is to say—
(c ) if the person granted relief is the residential occupier for part only of the rate period in respect of which the relief is granted, the amount of relief afforded shall not exceed an amount bearing the same proportion to the annual rate of the relief as that part of that rate period bears to a year.
(4) This section shall not apply to any dwelling which constitutes or forms part of a hereditament to which section 11(4) or 12(4) of the Rating and Valuation Act 1961 for the time being applies.
3 Calculation of rates attributable to dwelling.
(1) Subject to subsections (2), (6) and (7) of this section, the rates attributable to any dwelling for the year 1962-63 for the purposes of section 2(1)(a ) of this Act shall be calculated by multiplying the rateable value of the dwelling on 31st March 1963 by the rate (expressed as a fraction of a pound) made for that year for the parish in which the dwelling was situated on that date.
(2) If in the case of the parish in question separate rates were made for separate rate periods in the year 1962-63, the reference in subsection (1) of this section to the rate made for that year for that parish shall be construed as a reference to the aggregate of those separate rates.
(3) Subject to subsections (5) and (6) of this section, the rates attributable to any dwelling for the year 1964-65 for the purposes of section 2(1)(a ) of this Act shall be calculated by multiplying the rateable value of the dwelling on 1st April 1964, or the first day thereafter on which the hereditament for the time being consisting of or including that dwelling appears in any valuation list, by the rate (expressed as a fraction of a pound) made for the rate period beginning with 1st April 1964 for the parish in which the dwelling or the site thereof was situated on that date.
(4) Subject to subsections (5) and (6) of this section, the rates attributable to a dwelling for the purposes of section 2(3)(b )(ii) of this Act for the year in which any rate period or part of a rate period falls shall be calculated by multiplying the rateable value of the dwelling on the first day in that period on which the rate for that period became leviable on that dwelling by the rate (expressed as a fraction of a pound) made for that rate period for the parish in which the dwelling was situated on that day.
(5) Any reference in subsection (3) or (4) of this section to the rate made for any period shall, if that period is a period of less than a year, be construed as a reference to an amount bearing the same proportion to the amount of that rate as a year bears to that period.
(6) For the purposes of any calculation under subsection (1), (3) or (4) of this section, references in this section to the rateable value of a dwelling on a particular date shall be construed as references to that value after any alteration to the valuation list which, at the time when the calculation is made, is deemed to have had effect on that date; and the rateable value of a dwelling which on the date in question formed part only of a hereditament shall be taken to be an amount equal to such part of the...
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