Local Government (Scotland) Act 1973

Where a local authority by virtue of any enactment of instrument or otherwise appoint a member of the authority to be a member of any court or body, then, unless otherwise specifically provided in the enactment or instrument regulating the constitution of the court or body, the person so appointed shall cease to be a member of the court or body on ceasing to be a member of the authority.

Standing orders, etc.

62

A local authority appointing a committee, and local authorities appointing a joint committee, either under this Act or under any other enactment, may make, vary or revoke standing orders respecting the quorum, proceedings and place of meeting of the committee, joint committee or any sub-committee of any such committee, but, subject to any such standing orders, the quorum, proceedings and place of meeting shall be such as the committee, joint committee or sub-committee may determine.

Application of foregoing provisions of Part V to police authorities and joint police committees

63

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Staff

Appointment, etc. of staff

64

• (1) Subject to the provisions of this Act, a local authority shall appoint such officers as they think necessary for the proper discharge by the authority of their functions and the carrying out of any obligations incurred by them in connection with an agreement made by them in pursuance of section 65 of this Act.

• (2) An officer appointed under subsection (1) above shall hold office on such reasonable terms and conditions, including conditions as to remuneration, as the authority appointing him think fit.

• (3) Where an action has been brought against an officer of a local authority in respect of an act done by him in the execution or purported execution of any enactment and the circumstances are such that he is not legally entitled to require the authority to indemnify him, the authority may nevertheless indemnify him against the whole or a part of any damages or expenses which he may have been ordered to pay or may have incurred if they are satisfied that he honestly believed that the act complained of was within the scope of his employment and that his duty under the enactment required or entitled him to do it.

• (4) Any enactment, except one mentioned in subsection (5) below, which requires or empowers local authorities or any class of local authorities to appoint a specified officer shall, to the extent that it makes any such provision, cease to have effect.

• (5) The following enactments are excepted from subsection (4) above—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (bb) section 32 of the Mental Health (Care and Treatment) (Scotland) Act 2003 (asp 13);

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) section 3 of the Social Work (Scotland) Act 1968 (chief social work officers);

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) section 67(3)(b) of the Agriculture Act 1970 (agricultural analysts and deputies).

• (6) Nothing in this section affects the operation of section 7 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 (registrars) or the operation of the Local Authorities (Goods and Services) Act 1970.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Placing of staff of local authorities at disposal of other local authorities

65

• (1) Without prejudice to any powers exercisable apart from this section, a local authority may enter into an agreement with another local authority for the placing at the disposal of the latter for the purposes of their functions, on such terms as may be provided by the agreement, of the services of officers employed by the former, but shall not enter into any such agreement with respect to any officer without consulting him.

• (2) For superannuation purposes, service rendered by an officer of a local authority whose services are placed at the disposal of another local authority in pursuance of this section is service rendered to the authority by whom he is employed, but any such officer shall be treated for the purposes of any enactment relating to the discharge of local authorities’ functions as an officer of that other local authority.

Security to be taken in relation to officers

66

• (1) A local authority shall, in the case of an officer employed by them, whether under this or any other enactment, who by reason of his office or employment is likely to be entrusted with the custody or control of money, and may, in the case of any other officer employed by them, take such security for his duly accounting for all money or property which may be entrusted to him, as the local authority consider sufficient.

• (2) A local authority may, in the case of a person not employed by them but who is likely to be entrusted with the custody or control of money or property belonging to the local authority, take such security as they think sufficient for the person duly accounting for all such money or property.

• (3) A local authority shall defray the cost of any security taken under this section, and every such security shall be produced to the auditor at the audit of the accounts of the local authority.

Members of local authorities not to be appointed as officers

67

• (1) A person who is a member of a local authority is disqualified from being appointed by the authority to any paid office or employment (other than the office of convener or depute convener) or other place of profit in the gift or disposal of the authority.

• (2) A person who has ceased to be a member of a local authority is disqualified—

• (a) for a period of 3 months beginning with the day on which the person ceased to be a member of a local authority from being appointed by the authority to any such office, employment or place of profit which is not a politically restricted post;

• (b) for a period of 12 months beginning with that day from being appointed by the authority to any such office, employment or place of profit which is a politically restricted post.

• (3) A person who—

• (a) has ceased to be a member of a local authority; and

• (b) at any time during the period of 12 months ending with the day on which the person so ceased, participated directly in the appointing of any person to a politically restricted post,

is, for the period of 12 months beginning on that day, disqualified from being appointed by the authority to any paid office or employment or other place of profit in the gift or disposal of the authority.

• (4) A reference to a politically restricted post is—

• (a) in subsection (2) above, a reference to a post held by a person who is within any of paragraphs (a) to (g) of subsection (1) of section 2 (politically restricted posts the holders of which are disqualified from membership of the local authority) of the Local Government and Housing Act 1989 (c. 42);

• (b) in subsection (3) above, a reference to a post held by a person who is within any of paragraphs (a) to (e) of that subsection.

Disclosure by officers of interest in contracts

68

• (1) If it comes to the knowledge of an officer employed whether under this Act or any other enactment, by a local authority that a contract in which he has any pecuniary interest, whether direct or indirect (not being a contract to which he is himself a party), has been, or is proposed to be, entered into by the authority or any committee thereof, he shall, as soon as practicable, give notice in writing to the authority of the fact that he is interested therein.

For the purposes of this section, an officer shall be treated as having indirectly a pecuniary interest in a contract or proposed contract if he would have been so treated by virtue of section 39 of this Act had he been a member of the authority.

• (2) An officer of a local authority shall not, under colour of his office or employment, accept any fee or reward whatsoever other than his proper remuneration.

• (3) Any person who contravenes the provisions of subsection (1) or (2) above shall be liable on summary conviction to a fine not exceeding level 4 on the standard scale.

• (4) References in this section to a local authority shall include references to a joint committee appointed under section 57 of this Act or any other enactment.

Part VI — Miscellaneous Powers of Local Authorities

Subsidiary powers

Subsidiary powers of local authorities

69

• (1) Without prejudice to any powers exercisable apart from this section but subject to the provisions of this Act and any other enactment passed before or after this Act, a local authority shall have power to do any thing (whether or not involving the expenditure, borrowing or lending of money or the acquisition or disposal of any property or rights) which is calculated to facilitate, or is conducive or incidental to, the discharge of any of their functions.

• (2) A local authority shall not by virtue of this section raise money, whether by means of rates or borrowing, or lend money except in accordance with the enactments relating to those matters respectively.

• (3) Without prejudice to section 53 of the Countryside (Scotland) Act 1967 (contributions by or to local authorities), two or more local authorities may make arrangements for defraying any expenditure incurred by one of them in exercising any functions exercisable by both or all of them.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Land transactions

Acquisition of land by agreement

70

• (1) For the purposes of—

• (a) any of their functions under this or any other enactment, or

• (b) the benefit, improvement or development of their area,

a local authority may acquire by agreement any land, whether situated inside or outside their area.

• (2) A local authority may acquire by agreement any land for any purpose for which they are authorised by this or any other enactment to acquire land, notwithstanding that the land is not immediately required for that purpose; and, until it is required for the purpose for which it was acquired, any land acquired under this subsection may be used for the purpose of any of the authority’s functions.

• (3) For the purpose of the purchase of land by agreement by a local authority, the Lands Clauses Acts (except so much thereof as relates to the acquisition of land otherwise than by agreement, and the provisions relating to access to the special Act, and except sections 120 to 125 of the Lands Clauses Consolidation (Scotland) Act 1845), and section 6 and sections 70 to 78 of the Railways Clauses Consolidation (Scotland) Act 1845 (as originally enacted and not as amended by section 15 of the Mines (Working Facilities and Support) Act 1923) are hereby incorporated with this section, and, in construing those Acts for the purposes of this section, this section shall be deemed to be the special Act and the local authority shall be deemed to be the promoters of the undertaking or company, as the case may require.

• (4) Where two or more local authorities acting together would have power to acquire any land by agreement by virtue of this section, nothing in any enactment shall prevent one of those authorities from so acquiring the land on behalf of both or all of them in accordance with arrangements made between them, including arrangements as to the subsequent occupation and use of the land.

• (5) References in the foregoing provisions of this section to acquisition are references to acquisition by purchase, feu, lease or excambion.

Acquisition of land compulsorily

71

• (1) Subject to subsection (2) below, for the purposes of any of their functions under this or any other enactment, a local authority may be authorised by the Minister concerned with the function in question to purchase compulsorily any land, whether situated inside or outside their area.

• (2) A local authority may not be authorised under subsection (1) above to purchase land compulsorily for any purpose in relation to which their power of acquisition is by any enactment expressly limited to acquisition by agreement.

• (3) Where one or more local authorities propose, in exercise of the power conferred by subsection (1) above, to acquire any land for more than one purpose, the Minister or Ministers whose authorisation is required for the exercise of that power shall not be concerned to make any apportionment between those purposes nor, where there is more than one local authority, between those authorities, and—

• (a) the purposes shall be treated as a single purpose and the compulsory acquisition shall be treated as requiring the authorisation of the Minister, or the joint authorisation of the Ministers, concerned with those purposes; and

• (b) where there is more than one local authority concerned, the authorities may nominate one of them to acquire the land on behalf of them all and the authority so nominated shall accordingly be treated as the acquiring authority for the purposes of any enactment relating to the acquisition.

• (4) The Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947 shall apply in relation to the compulsory purchase of land in pursuance of subsection (1) above as if that subsection were contained in an Act in force immediately before the commencement of that Act.

Title to land

72

The title to all land acquired by a local authority shall be taken in the corporate name of the authority.

Appropriation of land

73

• (1) Subject to Part II of the Town and Country Planning (Scotland) Act 1959 and to the following provisions of this section, a local authority may appropriate for the purpose of any function, whether statutory or otherwise, land vested in them for the purpose of any other such function.

• (2) A local authority may ... exercise their power of appropriation under subsection (1) above with respect to any land specified in subsection (3) below subject to sections 117 and 118 of the Community Empowerment (Scotland) Act 2015.

• (3) The land to which subsection (2) above applies is land which is held for use as allotments (within the meaning of section 107 of that Act).

Disposal of land

74

• (1) Subject to Part II of the Town and Country Planning (Scotland) Act 1959 and to subsection (2) below, a local authority may dispose of land held by them in any manner they wish.

• (2) Except in accordance with regulations under subsection (2C) below, a local authority shall not dispose of land under subsection (1) above for a consideration less than the best that can reasonably be obtained.

• (2A) Subsection (2) does not extend to a disposal where—

• (a) the best consideration that can reasonably be obtained is less than the threshold amount; or

• (b) the difference between that consideration and the proposed consideration is less than the marginal amount.

• (2B) The Scottish Ministers shall, by regulations, fix the threshold amount and the marginal amount for the purposes of subsection (2A) above.

• (2C) The Scottish Ministers may, by regulations, provide as to the circumstances in which and procedure by which local authorities may, under this section, dispose of land for a consideration less than the best that can reasonably be obtained.

• (2D) Those regulations may include provision—

• (a) requiring a local authority proposing to dispose of land at less than the best consideration that can reasonably be obtained to appraise and compare the costs and other disbenefits and the benefits of the proposal;

• (b) requiring the local authority, before deciding in favour of the proposal, to be satisfied that so deciding would be reasonable; and

• (c) setting out factors to which the local authority must have regard when considering whether its decision would be reasonable.

• (2E) References in this section to the best consideration that can reasonably be obtained by a local authority are references to that consideration as assessed by a suitably qualified valuer.

• (2F) In appointing and instructing a suitably qualified valuer for the purposes of subsection (2E) above, the local authority shall have regard to any guidance provided by the Scottish Ministers on—

• (a) what are suitable qualifications;

• (b) what factors are to be or not to be taken into account by the valuer in assessing the consideration referred to in that subsection.

• (2G) Regulations under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the Scottish Parliament.

• (2H) Before making such regulations, the Scottish Ministers shall consult such associations of local authorities and such other persons as they think fit.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disposal, etc., of land forming part of the common good

75

• (1) The provisions of this Part of this Act with respect to the appropriation or disposal of land belonging to a local authority shall apply in the case of land forming part of the common good of an authority with respect to which land no question arises as to the right of the authority to alienate.

• (2) Where a local authority desire to appropriate or dispose of land forming part of the common good with respect to which land a question arises as to the right of the authority to alienate, they may apply to the Court of Session or the sheriff to authorise them to appropriate or dispose of the land, and the Court or sheriff may, if they think fit, authorise the authority to appropriate or dispose of the land subject to such conditions, if any, as they may impose, and the authority shall be entitled to appropriate or dispose of the land accordingly.

• (3) The Court of Session or sheriff acting under subsection (2)

above may impose a condition requiring that the local authority shall provide in substitution for the land proposed to be appropriated or disposed of other land to be used for the same purpose for which the former land was used.

Special provisions as to land acquired for public recreation from heir of entail

76

Where an heir of entail in possession of land disposes of land to a local authority for the purpose of public recreation under the provisions of this Act or any other enactment (not being land within a quarter of a mile of the mansion house in the natural possession of the heir of entail or part of any garden, orchard or enclosure adjacent to the mansion house which has usually been in the natural possession of the proprietor) and such land does not exceed in all twenty acres, and where the persons in right of heritable securities or other charges affecting such land refuse to consent to such disposal, such lands shall be disburdened of the said heritable securities and charges if the sheriff, upon the application of the heir of entail in possession duly intimated to the said persons who shall be entitled to appear and object, finds that the lands comprised in the heritable securities or charges other than the land being acquired by the local authority afford adequate security.

Payment of purchase or compensation money by one local authority to another

77

Any purchase money or compensation payable in pursuance of this Part of this Act by a local authority in respect of land acquired from another local authority which would but for this section be required to be paid into court in manner provided by the Lands Clauses Acts may, if the Minister concerned with the purpose for which the land was held by the last mentioned authority consents, instead of being paid into court, be paid and applied as that Minister may determine, and the decision of that Minister shall be final.

Buildings, contracts, etc.

Power to erect buildings, etc.

78

• (1) Subject to subsection (2)below and section 94 of this Act, a local authority may, for the purpose of any of their functions or for the benefit or improvement of their area, erect buildings or execute any other works on any land belonging to them or, where they are satisfied that the terms of the lease of land are such as to make it prudent for them to do so, on land leased by them, or convert, alter, enlarge or improve any existing building or other works belonging to them or, where they consider it prudent, any existing building or other works let to them.

• (2) Subsection (1)above shall not of itself authorise a local authority to do anything contrary to the conditions contained in the title to or lease of any such land or building or other works or authorise land held for one purpose to be used for another purpose.

Provision of offices, etc.

79

A local authority may acquire or provide and furnish and maintain halls, offices and other buildings, whether within or without the area of the authority, to be used for the purpose of transacting the business of the authority or the business of any other body for which the authority are required or authorised by or under any enactment to provide accommodation, or for the purpose of public meetings or assemblies.

Interpretation of " functions "

80

For the purposes of the foregoing provisions of this Part of this Act, the functions of a local authority shall be deemed to include the provision of accommodation for any committee, court or other body which the authority are required or authorised to provide, notwithstanding that the committee, court or body may exercise functions not vested in the authority.

Contracts of local authorities

81

• (1) A local authority may make standing orders with respect to the making of contracts by them or on their behalf.

• (2) A local authority shall make standing orders with respect to the making by them or on their behalf of contracts for the supply of goods or materials or for the execution of works.

• (3) Standing orders made by a local authority with respect to contracts for the supply of goods or materials or for the execution of works shall include provision for securing competition for such contracts and for regulating the manner in which tenders are invited, but may exempt from any such provision contracts for a price below that specified in standing orders and may authorise the authority to exempt any contract from any such provision when the authority are satisfied that the exemption is justified by special circumstances.

• (4) A person entering into a contract with a local authority shall not be bound to inquire whether the standing orders of the authority which apply to the contract have been complied with, and non-compliance with such orders shall not invalidate any contract entered into by or on behalf of the authority.

• (5) In this section the expression “contracts” includes, in relation to the execution of works, arrangements for the execution of those works by persons employed by the local authority.

Private legislation

Power of local authority to promote or oppose private legislation

82

• (1) Subject to the provisions of this Act, where a local authority are satisfied that it is expedient to promote or oppose any private legislation . . ., the local authority may, in accordance with the procedure provided by this section, promote or oppose the same accordingly and may defray the expenses incurred in relation thereto.

• (2) A resolution of a local authority to promote or oppose private legislation under subsection (1) above shall be—

• (a) passed by a majority of the whole number of the members of the authority at a meeting of the authority held after ten clear days’ notice of the meeting and of its purpose has been given by advertisement in one or more newspapers circulating in the area of the authority, such notice being given in addition to the ordinary notice required to be given for the convening of a meeting of the authority; and

• (b) in the case of the promotion of private legislation, confirmed by a like majority at a further such meeting convened in accordance with paragraph (a) above and held as soon as may be after the expiration of fourteen days after

• (i) the draft of the provisional order has been submitted to the Secretary of State in accordance with the provisions of the Act of 1936 ; or

• (ii) the Bill has been introduced in the Scottish Parliament

and, if the resolution is not confirmed, the local authority shall take all necessary steps to withdraw the same.

• (3) Where under section 2 of the Act of 1936, the Chairman of Committees of the House of Lords and the Chairman of Ways and Means in the House of Commons are of opinion that provisions contained in a draft provisional order ought to be dealt with by private Bill and not by provisional order, the determination of the Chairmen shall forthwith be reported to the local authority concerned, and unless the authority resolve to proceed with the promotion of a private Bill dealing with the matters to which the said provisions relate or any of them, such a private Bill shall not be promoted, but if such a private Bill is to be promoted, the proceedings of the authority with respect to the promotion of a provisional order under this section shall be deemed to apply to the promotion of such a Bill.

• (4) In ascertaining for the purpose of this section the whole number of members of a local authority, no account shall be taken of any vacancy which may at the time exist in the membership of the authority.

• (5) No payment shall be made by a local authority to a member of the authority for acting as counsel or agent in promoting or opposing private legislation under this section.

• (6) Nothing in this section shall affect the right of any local authority connected with the locality to which any draft provisional order referred to Commissioners under the Act of 1936 relates to make a report to the Commissioners respecting the provisions of the draft order.

• (7) In this section—

• “Act of 1936” means the Private Legislation Procedure (Scotland) Act 1936;

• “provisional order” means a provisional order under the Act of 1936;

Miscellaneous

Power of local authorities to incur expenditure for certain purposes not otherwise authorised

83

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) A local authority may, . . . incur expenditure on contributions to any of the following funds, that is to say—

• (a) the funds of any charitable body in furtherance of its work in the United Kingdom; or

• (b) the funds of any body which provides any public service in the United Kingdom otherwise than for the purposes of gain; or

• (c) any fund which is raised in connection with a particular event directly affecting persons resident in the United Kingdom on behalf of whom a public appeal for contributions has been made by a convener of a local authority, a convener of a community council, a lord-lieutenant or by a body of which any of these persons is a member or by such a person or body as is referred to in section 137(3)(c) of the Local Government Act 1972.

• (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Powers of local authorities with respect to emergencies or disasters

84

• (1) Where an emergency or disaster involving destruction of or danger to life or property occurs or is imminent or there is reasonable ground for apprehending such an emergency or disaster, and a local authority are of opinion that it is likely to affect the whole or part of their area or all or some of its inhabitants, the authority may—

• (a) incur such expenditure as they consider necessary in taking action themselves (either alone or jointly with any other person or body and either in their area or elsewhere in or outside the United Kingdom) which is calculated to avert, alleviate or eradicate in their area or among its inhabitants the effects or potential effects of the event; and

• (b) make grants or loans to other persons or bodies on conditions determined by the authority in respect of any such action taken by those persons or bodies.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) The power conferred by subsection (1)

above shall be in addition to, and not in derogation of, any power conferred on a local authority by or under any other enactment, including any enactment contained in this Act.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Acceptance of gifts of property

85

A local authority may accept, hold and administer—

• (a) for the purpose of discharging any of their functions, gifts of property, whether heritable or moveable, made for that purpose; or

• (b) for the benefit of the inhabitants of their area or of some part of it, gifts made for that purpose;

and may execute any work (including works of maintenance or improvement) incidental to or consequential on the exercise of the powers conferred by this section.

Insurance by local authorities against accidents to members

86

• (1) A local authority may enter into a contract with any person whereby, in consideration of payments by the authority by way of premium or otherwise, that person undertakes to pay to the authority such sums as may be provided in the contract in the event of any member of the authority meeting with a personal accident, whether fatal or not, while he is engaged on the business of the authority.

• (2) Any sum received by the authority under any such contract shall, after deduction of any expenses incurred in the recovery thereof, be paid by them to, or to the personal representatives of, the member concerned.

• (3) The provisions of the Life Assurance Act 1774 shall not apply to any such contract, but any such contract shall be deemed for the purposes of the Financial Services and Markets Act 2000 to be a policy of insurance upon the happening of personal accidents.

• (4) In this section, the expression “member of the authority” includes a member of a committee or sub-committee of the authority who is not a member of that authority.

Research and the collection of information

87

• (1) A local authority may conduct, or assist in the conducting of, investigations into, and the collection of information relating to, any matters concerning their area or any part thereof and may make, or assist in the making of arrangements whereby any such information and the results of any such investigation are made available to . . . any government department or the public.

• (2) The appropriate Minister with respect to any matter may require a local authority to provide him with any information with respect to that matter which is in the possession of, or available to, that local authority in consequence of the exercise of any power conferred by or under any enactment; . . ..

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provision of information, etc., relating to matters affecting local government

88

• (1) A local authority may make, or assist in the making of, arrangements whereby the public may on application readily obtain, either at premises specially maintained for the purpose or otherwise, information concerning the services available within the area of the authority provided either by the authority or by other authorities mentioned in subsection (1B) below or by government departments, or by charities and other voluntary organisations, and other information relating to the functions of the authority.

• (1A) A local authority may arrange for the publication within their area of information as to the services available in the area provided by them or by other authorities mentioned in subsection (1B) below.

• (1B) The other authorities referred to above are any other local authority and any authority, board or committee which discharges functions which would otherwise fall to be discharged by two or more local authorities.

• (2) A local authority may—

• (a) arrange for the publication within their area of information relating to the functions of the authority; and

• (b) arrange for the delivery of lectures and addresses and the holding of discussions on such matters; and

• (c) arrange for the display of pictures, cinematograph films or models or the holding of exhibitions relating to such matters; and

• (d) prepare, or join in or contribute to the cost of the preparation of, pictures, films, models or exhibitions to be displayed or held as aforesaid.

• (3) A local authority may assist voluntary organisations to provide for individuals—

• (a) information and advice concerning those individuals’ rights and obligations; and

• (b) assistance, either by the making or receiving of communications or by providing representation to or before any person or body, in asserting those rights or fulfilling those obligations.

Subscriptions to local government associations

89

A local authority may pay reasonable subscriptions, whether annually or otherwise, to the funds—

• (a) of any association of local authorities formed (whether inside or outside the United Kingdom) for the purpose of consultation as to the common interests of those authorities and the discussion of matters relating to local government, or

• (b) of any association of officers or members of local authorities which was so formed.

Power to encourage visitors and provide conference and other facilities

90

• (1) A local authority may—

• (a) provide, or encourage any other person to provide, facilities for leisure, conferences, trade fairs and exhibitions or improve, or encourage any other person to improve, any existing facilities for those purposes;

• (b) promote, by advertisement or otherwise, facilities provided by that local authority (whether such facilities are owned by the authority or otherwise);

• (c) organise, or assist others in the organisation of, and promote, by advertisement or otherwise, conferences, trade fairs and exhibitions;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) Subject to subsection (3) below, a local authority shall not have power to—

• (a) encourage persons, by advertisement or otherwise (and whether inside or outside the United Kingdom)—

• (i) to visit their area for purposes relating to leisure; or

• (ii) to hold conferences, trade fairs or exhibitions within their area;

• (b) provide information about accommodation and facilities and services relating to leisure in their area or provide a booking service for such accommodation, to persons visiting their area;

• (c) carry on such other activities relating to those mentioned in paragraphs (a) and (b) above as the Secretary of State may by regulations specify.

• (3) A local authority shall have power to do any of the things mentioned in paragraphs (a) to (c) of subsection (2) above—

• (a) in so far as it is necessary to do any of those things for the purposes of carrying on the activities mentioned in paragraphs (a) and (b) of subsection (1) above; or

• (b) where the Secretary of State has given his prior consent (subject to such conditions as he considers necessary or expedient) in writing.

• (4) A local authority shall not, for the purposes of carrying on activities relating to tourism other than—

• (a) those such as are mentioned in paragraphs (a) to (c) of subsection (1) above; or

• (b) by virtue of subsection (3) above, those such as are mentioned in subsection (2) above,

form, acquire or join with any person or body corporate.

• (5) Without prejudice to subsection (1) above, a local authority may contribute towards expenses incurred by any person—

• (a) doing anything mentioned in paragraph (a) of that subsection; or

• (b) organising and holding a conference, trade fair or exhibition.

• (6) A local authority may appoint officers for the purposes of enabling the authority to carry out any of their powers under this section; and section 65 of this Act shall apply in relation to any officers appointed under this subsection subject to the following modification—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in subsection (2), the words from “but” to the end shall be omitted.

• (7) A statutory instrument containing regulations under subsection (2)(c) above shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social, cultural and recreative activities

91

Transfer of securities on alteration of area, etc.

92

• (1) Where any securities are standing in the books of a company in the name of a local authority the following provisions shall have effect—

• (a) if the name of the authority is changed, then at the request of the authority and on production of a statutory declaration by the proper officer of the authority specifying the securities and verifying the change of name and identity of the authority, the company shall enter the securities in the new name of the local authority in like manner as if the securities had been transferred to the authority under that name;

• (b) if by virtue of anything done under any provision of this Act or any enactment similar to any such provision (whenever passed), any other local authority have become entitled to the securities or any dividends or interest thereon, as the case may be, a certificate of the proper officer of the council of that other authority or the scheme, order or award under which that other authority have become so entitled, shall be a sufficient authority to the company to transfer the securities into the name of the local authority specified in that behalf in the certificate, or in the scheme, order or award, as the case may be, and to pay the dividends or interest to that authority;

• (c) if in any other case any other local authority have become entitled to the securities or any dividends or interest thereon, as the case may be, the Court of Session may on the petition of that other authority make an order vesting in that other authority the right to transfer the securities or to receive the dividends or interest, as the case may be.

• (2) In this section, the expression—

• “company” includes the Bank of England and any company or person keeping books in which any securities are registered or inscribed;

• . . .

• (3) “Securities” means—

• (a) shares;

• (b) instruments creating or acknowledging indebtedness;

• (c) government and public securities;

• (d) instruments giving entitlements to investments;

• (e) certificates representing securities;

• (f) units in a collective investment scheme;

• (g) rights to, or interests in, any security of the kind mentioned in paragraphs (a) to (f);

• (h) rights (whether actual or contingent) to money lent to, or deposited with—

• (i) a society registered under the Industrial and Provident Societies Act 1965, or

• (ii) a building society within the meaning of the Building Societies Act 1986.

• (4) Subsection (3) must be read with—

• (a) section 22 of the Financial Services and Markets Act 2000;

• (b) any relevant order under that section; and

• (c) Schedule 2 to that Act.

Part VII — Finance

Funds, revenue and expenses

General fund

93

• (1) Every local authority shall have a general fund and, subject to subsection (2) below—

• (a) all sums received by or on behalf of the authority shall be paid into that fund;

• (b) all fees, commissions, discounts allowed on payment of accounts and expenses payable to or recovered by any officer of a local authority in respect of any business relating to the authority whether by reason of his office or otherwise shall be accounted for and paid into that fund;

and all sums payable by the authority shall be paid out of that fund.

• (2) Subsection (1)

above shall not apply to sums received or payable—

• (a) which relate to funds or property held by a local authority as trustees for any purpose under any deed of trust or other instrument;

• (b) which relate to the common good of the council;

• (c) with respect to which it is otherwise provided in any other provision of this Act or in any other enactment.

• (d) with respect to which regulations made by the Scottish Ministers provide that they be paid into or out of a fund (other than the general fund) established by the local authority for the purposes of this paragraph.

• (3) A statutory instrument containing regulations under subsection (2)(d) above shall be subject to annulment in pursuance of a resolution of the Scottish Parliament.

Capital expenses

94

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial administration

95

Without prejudice to section 69 of this Act, every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that the proper officer of the authority has responsibility for the administration of those affairs.

Accounts and audit

Accounts and audit

96

• (1) Every local authority shall keep accounts of all transactions relating to all funds of the authority and, subject to any provision contained in regulations made under section 105 of this Act, the accounts of the general fund of a local authority shall comprise such current, capital and borrowing accounts as may be necessary for the purpose of distinguishing transactions for different purposes.

• (2) All accounts of a local authority shall be made up in respect of each financial year.

• (3) Every local authority shall, in addition to preparing accounts in respect of any financial year, prepare in duplicate an abstract of the accounts for that year.

• (4) The accounts of every local authority in respect of any financial year shall be audited by a professional accountant, who is either a member of the staff of Audit Scotland or is an approved auditor appointed by the Commission in accordance with the provisions of this Part of this Act.

• (5) The financial year of a local authority shall be the period of twelve months ending with 31st March . . .; and references in this Act and in any other enactment (whether passed or made before or after the passing of this Act) to the financial year of a local authority shall be construed in accordance with the provisions of this subsection.

• (6) The Secretary of State may by order make provision amending, repealing or revoking, with or without savings, any enactment which is inconsistent with or superseded by subsection (5) above; but no order under this subsection shall have effect unless it is approved by a resolution of each House of Parliament.

Establishment of Commission for Local Authority Accounts in Scotland

97

• (1) There shall be established a body, to be known as the Accounts Commission for Scotland (hereafter in this Part of this Act referred to as “the Commission”), which shall consist of such number of members, not being more than twelveor less than six, as the Secretary of State may determine, and the members shall be appointed by the Secretary of State after consultation with such associations of local authorities . . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate.

• (2) The Commission shall have the following functions, that is to say—

• (a) securing the audit of all accounts of

• (i) local authorities

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (v) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in accordance with the provisions of this Part of this Act;

• (b) considering all reports made in accordance with the said provisions and investigating all matters raised by any such report;

• (c) making recommendations to the Secretary of State and to local authorities . . . in accordance with the said provisions; . . .

• (d) advising the Secretary of State on any matter relating to the accounting of local authorities . . . which he may refer to them for advice and

• (e) functions conferred by sections 97A and 97B of this Act.

• (2AA) Any function of the Commission may be exercised on behalf of the Commission by any person (whether or not a member of the staff of Audit Scotland) authorised by the Commission to do so.

• (2AB) Subsection (2AA) above does not apply in relation to the following functions—

• (a) considering reports in pursuance of subsection (2)(b) above,

• (b) appointing an auditor under subsection (6) below,

• (c) deciding who is to audit any account, or class of account, in pursuance of this Part of this Act,

• (d) deciding whether to undertake or promote a study under section 97A or 105A of this Act.

• (2AC) Subsections (2AA) and (2AB) above do not affect the responsibility of the Commission for the exercise of their functions.

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) The Secretary of State may, after consultation with the Commission, with such associations of local authorities . . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate, give to the Commission directions of a general character as to the discharge of their functions and the Commission shall give effect to any direction so given.

• (4) There shall be a Controller of Audit who shall be appointed by the Commission after consultation with, and subject to the approval of, the Secretary of State . . ..

• (4AA) The Controller of Audit shall, by virtue of appointment as such, be a member of the staff of Audit Scotland unless that person is also the Auditor General for Scotland.

• (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4E) The Secretary of State may supply to the Commission any information held by him which relates to housing benefit or council tax benefit and which appears to him to be relevant to the exercise of any of the functions of the Commission.

• (5) The provisions of Schedule 8 to this Act shall have effect in relation to the Commission.

• (6) In this Part of this Act “auditor” includes (a) the Controller of Audit, (b)members of the staff of Audit Scotland, being professional accountants, and (c) . . . auditors appointed by the Commission for the purpose of conducting audits or, as the case may be, a particular audit, under this Part of this Act, . . . . . .

• (6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) A person shall not be appointed as auditor by the Commission under subsection (6) above unless–

• (a) he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 ; or

• (b) he is a member of a body of accountants established in the United Kingdom or another EEA State.

• (7A) In subsection (7), “EEA State” means a member State, Norway, Iceland or Lichtenstein.

Expenses and accounts of Commission

98

• (1) The Commission shall have power to incur such expenses as appear to them to be necessary or expedient for the proper discharge of their functions, and such expenses shall be met by Audit Scotland—

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General duties of auditors

99

• (1) In auditing the accounts of any local authority . . .under this Part of this Act, an auditor shall, by examination of the accounts and otherwise, satisfy himself that—

• (a) the accounts have been prepared in accordance with regulations made under section 105 of this Act . . . and comply with the requirements of all other enactments and instruments applicable to the accounts; and comply with the requirements of all other enactments and instruments applicable to the accounts;

• (b) proper accounting practices have been observed in the preparation of the accounts.

• (c) that the local authority . . . has made proper arrangements for securing best value and is complying with its duties under Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning) .and

• (d) in a case where that body are required to publish information in pursuance of a direction under section 1 of the Local Government Act 1992 (publication of performance information), that body have made such arrangements for collecting and recording the information, and for publishing it, as are required for the performance of their duties under that section.

• (2) In subsection (1) above, the references to best value and arrangements for securing it are references to best value within the meaning of section 1 of the Local Government in Scotland Act 2003 (asp 1) and the arrangements for securing it which are to be made under that section.

Auditor's right of access to documents

100

• (1) An auditor shall have a right of access at all reasonable times to all such documents relating to the accounts of a local authority . . . as it appears to him to be necessary to examine for the purpose of auditing those accounts under this Part of this Act and shall be entitled to require from any officer of that authority . . .or any other person holding or accountable for any such document such information and explanation as he thinks necessary for the said purpose and, if he thinks it necessary for providing any such information or explanation, to require any such officer or other person to attend before him in person and produce any such documents.

• (1A) In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.

• (1B) Without prejudice to subsection (1) above, the auditor shall be entitled to require any officer, former officer, member or former member of an authority . . .whose accounts are required to be audited in accordance with this Part of this Act and any person who, by arrangement or agreement with the authority or body, is discharging any function of the authority or body to give him such information or explanation as he thinks necessary for the purposes of the audit and, if he thinks it necessary, to require any of the persons mentioned above to attend before him in person to give the information or explanation or, where that person is a body corporate, to require that person to appoint a representative to attend before the auditor for that purpose.

• (2) Without prejudice to subsections (1) and (1B) above, every local authority . . .shall provide an auditor with every facility and all information which he may reasonably require for the purpose of auditing their accounts and every person who, by arrangement or agreement with a local authority, is discharging any function of the authority shall make that provision for the purpose of the auditing of the authority’s accounts.

• (3) If any person wilfully or negligently fails to comply with any requirement of an auditor under subsection (1) or (1B) above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale. . ..

Right of interested person to inspect and object to accounts: completion of audit

101

• (1) At each audit under this Part of this Act of a local authority’s accounts, any persons interested may inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating thereto and make copies of all or any part of the accounts and those other documents.

• (2) Any person interested may object to the accounts of a local authority or to any part of those accounts by—

• (a) sending his objection in writing, together with a statement of the grounds thereof, to the auditor, and

• (b) sending a copy of that objection and statement to the authority and to any officer of the authority who may be concerned.

• (3) Where any person objects under subsection (2)

above to the accounts of a local authority, the auditor shall, if so requested by that person or authority or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative.

• (4) Within fourteen days of the completion of the audit of the accounts of a local authority the auditor shall place on each duplicate abstract of those accounts prepared by the authority under section 96(3) of this Act a certificate, in such form as the Commission may direct, to the effect that he has audited the accounts in accordance with the provisions of this Part of this Act; and the auditor shall, on so certifying, forthwith send one duplicate abstract of the accounts to the Commission and the other duplicate abstract to the local authority.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reports to Commission by Controller of Audit

102

• (1) The Controller of Audit may and, if so required by the Commission, shall make reports to the Commission with respect to—

• (a) the accounts of local authorities audited under this Part of this Act;

• (b) any matters arising from the accounts of any of those authorities or from the auditing of those accounts being matters that the Controller considers should be considered by the local authority or brought to the attention of the public;

• (c) the performance by a local authority of their duties under Part 1 (best value and accountability) ... of the Local Government in Scotland Act 2003 (asp 1) and Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning) .

• (2) The Controller of Audit shall send a copy of a report made under subsection (1) above to—

• (a) any local authority named in the report; and

• (b) any other person the Controller thinks fit.

• (2A) A local authority shall, forthwith upon their receiving a copy of a report sent to them under subsection . . . (2) above, supply a copy of that copy report to each member of the authority and make additional copies available for public inspection.

• (3) Without prejudice to subsection (1)

above, if the Controller of Audit, having considered any matter arising out of the auditing under this Part of this Act of the accounts of any local authority and having made such further inquiries (if any) as he may think fit—

• (a) is of the opinion—

• (i) that any item of account is contrary to law, or

• (ii) that there has been a failure on the part of any person to bring into account any sum which ought to have been brought into account, or

• (iii) that any loss has been incurred or deficiency caused by the negligence or misconduct of any person or by the failure of the authority to carry out any duty imposed on them by any enactment; or

• (b) is of the opinion that any sum which ought to have been credited or debited to one account of the authority has been credited or, as the case may be, debited to another account of the authority; and

• (c) is not satisfied that the authority has taken or is taking such steps as may be necessary to remedy the matter;

he may make to the Commission a special report with respect to the said accounts, setting forth his opinion as aforesaid and the grounds thereof.

• (3A) No such special report shall, however, be so made unless—

• (a) the authority; and

• (b) any person named or referred to in the report—

• (i) as being to blame in connection with an item of account being contrary to law; or

• (ii) whose failure, negligence or misconduct is a subject of the report,

has been given a copy of the proposed report and an opportunity to make representations to the Controller on the proposed report and on any of the matters dealt with in it.

• (4) The Controller of Audit shall, on making a special report under subsection (3) above with respect to the accounts of any local authority, forthwith send a copy of that special report—

• (a) to that authority;

• (b) to any officer of the authority who may be concerned;

• (c) if the matter raised by the special report has been made the subject of objection under section 101 of this Act, to the person making that objection;

• (d) to any other person who in his opinion may be affected thereby.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Action by Commission on reports by Controller of Audit

103

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Action by Secretary of State on recommendation by Commission under s. 103(3)

104

Regulations as to accounts

105

• (1) The Secretary of State may by regulations under this section make such provision as appears to him to be necessary or expedient for the purpose of rendering sections 96 to 104 of this Act of full effect and, without prejudice to the foregoing generality, such regulations may contain provisions with respect to the following matters, that is to say—

• (a) the form, preparation, keeping and authentication of the accounts of local authorities and of any abstract of such accounts;

• (b) the date in each year before which such accounts and abstract are to be authenticated on behalf of a local authority;

• (c) the deposit by a local authority, within such period as may be specified in the regulations, of copies of such abstract at the offices of the authority or at any other place, and the publication by the authority of information with respect to such accounts;

• (d) the exercise, within such period as may be specified in the regulations, of the rights of inspection and objection conferred by section 101 of this Act in relation to any such accounts and other documents, and the steps to be taken by a local authority for informing persons of those rights;

• (e) the giving of public notice by a local authority of any order made in relation to them by the Secretary of State under section 104(1) of this Act.

• (2) Before making regulations under this section, the Secretary of State shall consult with such associations of local authorities as appear to him to be concerned.

• (3) If any person wilfully or negligently contravenes any provision of any regulations made under this section, contravention of which is declared by the regulations to be an offence, he shall be guilty of an offence and shall be liable on summary conviction, in the case of a first offence, to a fine not exceeding level 3 on the standard scale, and, in the case of a second or subsequent offence, to a fine not exceeding level 3 on the standard scale.

• (4) A statutory instrument containing regulations made by the Secretary of State under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Application of ss. 93 to 105 to bodies other than local authorities and to officers

106

• (1) The foregoing provisions of this Part of this Act and any regulations made by the Secretary of State under section 105 of this Act shall, subject to any necessary modifications, apply with respect to the following bodies, that is to say—

• (a) any committee, joint committee or joint board all the members of which, other than any ex officio members, are appointed by one or more local authorities;

• (b) the trustees for any charity, foundation, mortification, or other purpose, where a local authority, or some members of such an authority as such, are the sole trustees for such charity, foundation, mortification or other purpose;

• (ba) a Transport Partnership created under the Transport (Scotland) Act 2005 (asp 12);

• (bb) an integration joint board established by order under section 9 of the Public Bodies (Joint Working) (Scotland) Act 2014 (but subject to subsection (1A)),

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

as they apply with respect to a local authority; and any provision contained in any enactment with respect to such a committee, joint committee or joint board, or in any trust deed or other instrument regulating any such charity, foundation, mortification or other purpose as aforesaid, shall, so far as inconsistent herewith, cease to have effect:

• (1A) Despite subsection (1), sections 101A and 105A of this Act do not apply with respect to an integration joint board.

• (2) Where an officer of a body whose accounts are required to be audited in accordance with this Part of this Act receives any money or other property on behalf of that body, or receives any money or other property for which he ought to account to that body, the accounts of that officer shall be audited by the auditor of the accounts of the body, and sections 96 to 105 of this Act and any regulations made by the Secretary of State under section 105 of this Act shall, subject to any necessary modifications, apply accordingly to those accounts and that audit.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rating

Expenses of local authorities under public general Acts to be met out of rates

107

Determination and levy of regional, district and general rates

108–108C

Rating authorities

109

Payments by regional council to district councils in respect of district rates

110

Secretary of State may make regulations with respect to rates

111

• (1) The Secretary of State may, after consultation with such associations of local authorities as appear to him to be concerned, make regulations—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) making provision for any matter with respect to which he is empowered or obliged by this Act, or by any other enactment, to make provision in regulations under this section;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) providing for the payment of interest, at such rate as may be prescribed, by a local authority to another local authority, to a committee, joint committee or joint board all the members of which, other than any ex officio members, are appointed by one or more local authorities, . . . in a case where any amount due in respect of a requisition made under any enactment is not paid on or before such date as may be prescribed.

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) A statutory instrument containing regulations made by the Secretary of State under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Rate rebates

Duty of Secretary of State to make standard scheme for rate rebates

112

Persons to whom s. 112 applies

113

• (1) Subject to subsection (2) below and to section 16(2) of the Ministry of Social Security Act 1966 (rate rebate to which persons in receipt of supplementary benefit might otherwise be entitled to be reduced if their requirements were determined without regard to any rate rebate), section 112 of this Act shall apply to any of the following persons who makes an application in such form as the rating authority may require, that is to say—

• (a) a person who is the occupier of, and resides or is usually resident in, lands and heritages which are a dwelling-house and which at the relevant date have a rateable value which does not exceed any limit prescribed;

• (b) a person who is the occupier of, and resides or is usually resident in, lands and heritages which at the relevant date have a rateable value which does not exceed any limit prescribed and which, though not a dwelling-house, are used mainly for the purposes of a private dwelling or private dwellings ;

• (c) a person who, not being the occupier of such lands and heritages as are mentioned in paragraph (a) or paragraph (b) above, is the tenant of, and resides or is usually resident in, a part of any such lands and heritages, being a part which at the relevant date has a rateable value which does not exceed any limit prescribed, and in respect of which he makes payments to the occupier by way of rent.

For the purposes of this subsection " relevant date " means the date of the beginning of the rebate period in respect of which an application is made.

• (2) Regulations under section 112 above may make provision as respects rate rebates where two or more persons are joint occupiers of such lands and heritages as are mentioned in paragraph (a) or paragraph (b) of subsection (1) above, or joint tenants of such a part thereof as is mentioned in paragraph (c) of that subsection.

• (3) For the purposes of paragraph (b) of subsection (1) above lands and heritages which are not a dwelling-house shall be deemed to be used mainly for the purposes of a private dwelling or private dwellings—

• (a) if it appears to the rating authority that, having regard to all the circumstances at the date of the making of an application, the proportion of the rateable value of the lands and heritages as shown in the valuation roll in force at that date which is attributable to the part of the lands and heritages used for the purposes of a private dwelling or private dwellings is greater than the proportion thereof which is attributable to the part used for other purposes; or

• (b) if at the said date a rate rebate in respect of the rebate period in question has already been granted to some other person in respect of those lands and heritages or any part thereof.

• (4) For the purposes of paragraph (c) of subsection (1) above, the rateable value of any part of lands and heritages shall be taken to be such value as is found by proper apportionment of the rateable value shown in the valuation roll in respect of those lands and heritages, and any question arising under this subsection as to the proper apportionment of any rateable value shall be determined by the sheriff and the decision of the sheriff on any such question shall be final.

• (5) Where in pursuance of section 244 of the 1947 Act (remission of rates on account of poverty) a rating authority is for the time being giving to any person to whom section 112 of this Act applies any relief from the rates chargeable for any rebate period in respect of the lands and heritages or part of the lands and heritages to which an application relates, that authority shall grant a rebate in respect of those rates only if, and to the extent that, the amount of such rebate exceeds the aggregate amount given to that person by way of such relief in that rebate period.

Variation of standard scheme by rating authority

114

• (1) Subject to the provisions of this section, a rating authority may, in respect of a rebate period beginning on or after 16th May 1975, with the consent of the Secretary of State, vary for their area the provisions of the standard scheme; and, where a rating authority have varied the standard scheme under this section, the standard scheme as so varied shall have effect, subject to subsection (6) below, for the purpose of the grant of rate rebates under this Part of this Act by that authority.

• (2) Any variation of the standard scheme by a rating authority under subsection (1) above shall be so made as to secure that, on the best estimate which the rating authority can make—

• (a) no person shall be granted less rate rebate in respect of any rebate period than he would have been granted under the standard scheme ; and

• (b) the total of the rate rebates which will be granted under the standard scheme as so varied for any financial year will not exceed 110 per cent. of the total of the rate rebates which would have been granted for that year under the standard scheme.

• (3) Without prejudice to the generality of the powers conferred by subsection (1) above, a variation under that subsection of the standard scheme may provide that, in ascertaining for the purposes of a rate rebate the income of a person to whom section 112 of this Act applies and his spouse (if any), there is a total disregard of war disablement pension and special widow's pension and of payments accepted by the Secretary of State as being analogous to such pensions.

• (4) The Secretary of State may accept a payment as being analogous to such a pension as is mentioned in subsection (3) above—