Local Government (Scotland) Act 1975

Part I — Finance

Valuation

The valuation roll and revaluation

1

• (1) The assessor for each valuation area shall, in respect of each year of revaluation, make up a valuation roll in the prescribed form which shall come into force on the first day of the year of revaluation.

• (2) Subject to any alterations to the valuation roll made under this section and section 2 of this Act, every valuation roll . . .shall remain in force until it is superseded by a new valuation roll.

• (3) The assessor for each valuation area shall—

• (a) make such arrangements as may be necessary to secure the valuation or revaluation of all lands and heritages in the area in respect of each year of revaluation in accordance with the Valuation Acts; . . .

• (b) submit such arrangements to the Secretary of State who may . . . approve the same with or without modifications; and

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

• (3A) Subsection (3B) applies where the assessor and the proprietor, tenant or occupier of lands and heritages have reached an agreement in writing as to the details to be included in the entry in the valuation roll for the lands and heritages (whether that agreement was reached before or after the draft valuation roll was published under section 1B(1)).

• (3B) The assessor must include those details in the entry for the lands and heritages, unless, since the agreement was reached, there has been an alteration in the value of the lands and heritages due to a material change of circumstances.

• (4) Subject to section 35 of the Lands Valuation (Scotland) Act 1854, the assessor for each valuation area shall retain the valuation roll and shall deliver sufficient copies thereof to the rating authority for the area.

• (5) Every rating authority shall, when copies of the valuation roll have been delivered to them, cause copies to be open to inspection until the roll ceases to be in force during ordinary business hours at their office or at such other convenient place or places as they may appoint.

• (6) The assessor for any valuation area may as respects that area, at any time after the valuation roll has been made up and before the roll has come into force, alter the roll—

• (a) by entering therein any lands and heritages which were in existence at the time when the roll was made up and which, owing to error, were not included therein;

• (b) by entering therein any lands and heritages which have come into existence or occupancy since the roll was made up;

• (c) to give effect to any alteration in the value of any lands and heritages which is due to a material change of circumstances;

• (d) to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

Alterations to valuation roll which is in force

2

• (1) Subject to subsection (2) below, the assessor for any valuation area shall, as respects that area, at any time while the valuation roll is in force, alter the roll—

• (a) by entering therein any lands and heritages which were in existence at the time when the roll was made up and which, owing to error, were not included therein or which, being still in existence, have been erroneously deleted from the roll under paragraph (h) below;

• (b) by entering therein any lands and heritages which have come into existence or occupancy since the roll was made up;

• (c) by entering therein any lands and heritages—

• (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (ii) upon their coming within the assessor’s valuation area as a result of a change of the boundaries of valuation areas;

• (iii) upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 2003 (hereinafter in this Act referred to as “the 2003 Order”);

• (d) to give effect to any alteration in the value of any lands and heritages (other than lands and heritages within the class of lands and heritages prescribed in the 2003 Order) which is due to a material change of circumstances;

• (e) to give effect to any alteration in the net annual value or the rateable value of any lands and heritages in consequence of —

• (i) the making of an order . . . , under section 1(1) of the Valuation for Rating (Scotland) Act 1970; or

• (ii) the making of regulations under section 42 of the Lands Valuation (Scotland) Act 1854;

• (ee) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;

• (ff) by entering therein, in relation to Scottish Water, any lands and heritages within the class of lands and heritages prescribed in the 2003 Order together with the rateable values prescribed and apportioned in accordance with that Order;

• (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (h) by deleting therefrom, with effect from such date as the assessor thinks fit, any lands and heritages which cease to exist or which, for any other reason, are no longer appropriate for inclusion in the roll

and may so alter the roll to give effect to any change in the proprietorship, tenancy or occupancy of any lands and heritages.

• (1A) Subject to subsection (2)(cc) below, the assessor for any valuation area shall, as respects that area, alter the roll to give effect to any decision following

• (a) a proposal being made under section 3ZA(1), or

• (b) an appeal or complaint under the Valuation Acts to a court or tribunal and such alteration shall have effect from such date as shall be determined by the court, tribunal or committee.

• (2) Any alteration to the roll—

• (a) consisting of an entry made under subsection (1)(a) or (ff) above, shall have effect only as from the beginning of the year in which the entry is made;

• (b) consisting of an entry made under subsection (1)(b) above, shall have effect only as from the date when the lands and heritages to which the entry relates came into existence or occupancy, or as from the beginning of the year in which the entry is made, whichever is the later;

• (c) made under subsection (1)(d) above, shall . . . have effect only as from the date of the event by reason of which the alteration is made or as from the beginning of the year in which the alteration is made, whichever is the later:

• (cc) made under subsection (1A) above following upon a proposal made by virtue of section 3ZA(2)(b) or an appeal under section 3ZB(1) in relation to such a proposal by a person who has become the proprietor, tenant or occupier of lands and heritages shall have effect only as from the date when he became such proprietor, tenant or occupier;

• (d) consisting of such a correction as is referred to in subsection (1)(f) above shall , subject to section 20 of the Local Government (Financial Provisions) (Scotland) Act 1963, have effect only as from the date when the erroneous entry which is so corrected was made in the role or as from the beginning of the year in which the correction is made, whichever is the later;

and the date on which any alteration in the roll made under this section comes into effect shall be stated in the roll.

• (3) Where, at any time before an appeal or complaint against an entry in the valuation roll is determined by the First-tier Tribunal for Scotland or by the Upper Tribunal for Scotland, the parties reach agreement as to what should be done about the entry, the assessor may without further procedure make such alteration in the roll as is necessary to give effect to the agreement.

• (3A) Where an appeal has been made to the First-tier Tribunal for Scotland in relation to the entry, subsection (3) applies only if the appeal has been withdrawn.

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

Provisions supplementary to sections 1 and 2

3

• (1) The assessor shall, upon making an alteration in the valuation roll under section 1(6) or 2(1) (1A) or (3) of this Act or upon deleting lands and heritages therefrom in pursuance of section 1(2) of the Valuation and Rating (Exempted Classes) (Scotland) Act 1976, send to the rating authority a copy of the relevant entry in the roll or, as the case may be, notification of deletion of the relevant lands and heritages from the roll.

• (2) The assessor for each valuation area shall send to each person who is a proprietor, tenant or occupier of lands and heritages which are included in the valuation roll a notice in the prescribed form setting forth the details of the relevant entry in the roll (including such an entry as is referred to in subsection (1) above . . .)...

• (2ZA) A notice under subsection (2)—

• (a) must include such information in relation to the rateable value included in the entry to which the notice relates as the Scottish Ministers may specify in regulations,

• (b) may include such other information as the assessor considers appropriate.

• (2ZB) The assessor may send a notice under subsection (2) by electronic means if—

• (a) the assessor and the recipient of the notice have, before the notice is sent, agreed in writing that the assessor may send such a notice to the recipient by transmission to an electronic address and in an electronic form specified by the recipient for that purpose, and

• (b) the notice is sent to that address in that form.

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

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

• (3) The assessor shall, upon altering the valuation roll by deleting lands and heritages therefrom, notify each person named in the roll as proprietor, tenant or occupier of those lands and heritages of the deletion.

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

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

• (5) Any person interested may at all reasonable times, free of charge, inspect and take copies of and extracts from any valuation roll prepared under the Valuation Acts and in the possession of the assessor; and an assessor shall, on an application made to him by any interested person, inform that person whether any entry in the valuation roll is subject to a pending proposal under section 3ZA(1), appeal or complaint.

• (6) Regulations under subsection (2ZA)(a)—

• (a) may make different provision for different purposes,

• (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision.

• (7) Regulations under subsection (2ZA)(a) are subject to the negative procedure.

Valuation appeal committees

4

Valuation of public undertakings

5

Valuation by formula of certain lands and heritages

6

• (1) In the case of such lands and heritages as may be prescribed or of any class or description of such lands and heritages as may be prescribed, the Secretary of State may by order provide that their rateable values or the aggregate amount of their rateable values shall be—

• (a) such as is prescribed; or

• (b) such as is determined in accordance with prescribed rules

and, for the purposes of this subsection, “class or description” of lands and heritages includes lands and heritages, or classes of lands and heritages, falling within such geographical area as may be prescribed.

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

• In this subsection, “formula valued lands and heritages” are lands and heritages which have, or lands and heritages of a class or description which has, been prescribed for the purposes of subsection (1) above.

• (2) A rateable value or aggregate amount—

• (a) prescribed under; or

• (b) determined by virtue of,

an order under this section may be apportioned among local authorities in such manner as may be specified in the order.

• (3) An order under this section applying to any lands and heritages or any class or description of such lands and heritages may provide for—

• (a) determining a rateable value or aggregate amount by the application of different methods of valuation;

• (b) apportioning a rateable value or aggregate amount by the application of different manners of apportionment,

to different parts of the lands and heritages.

• (4) Before making an order under this section the Secretary of State 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, person or association of persons with whom consultation appears to him to be desirable.

• (5) An order under this section may—

• (a) repeal or amend any enactment so far as that enactment relates to—

• (i) the valuation of;

• (ii) the levying or payment of rates in respect of;

• (iii) the making of payments in lieu of rates in respect of,

lands and heritages to which the order relates;

• (b) repeal or amend any enactment so far as that repeal or amendment is incidental or consequential to a repeal or amendment in terms of paragraph (a) above; and

• (c) as regards such lands and heritages apply, restrict or modify the enactments relating to appeals or complaints in connection with the valuation roll.

• (5A) An order under this section may provide that the assessor for any specified valuation area shall carry out such functions in relation to the operation of a formula as may be specified in the order, notwithstanding that such functions may include the valuation of lands and heritages in another valuation area.

• (6) An order under this section may provide that the order shall have effect as from the beginning of the year in which the order is made.

• (7) An order under this section shall not be made unless a draft of the order has been laid before and approved by a resolution of each House of Parliament.

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

Rating

Levying of rates

7

• (1) Subject to the provisions of any other enactment, every rate levied by a rating authority for any year shall be levied in respect of all lands and heritages within the area to which the rate relates according to the rateable value of the lands and heritages as appearing in the valuation roll in force at the beginning of the year in respect of which the rate is levied:

• (1A) References in subsection (1) above to “rateable value” include the apportioned rateable value of part residential subjects . . . , and references in this subsection to an apportioned value of part residential subjects are references to that part of that value which is shown in the apportionment note as relating to the non-residential use of the subjects,.

• (2) Save as provided in any other enactment, every rate levied upon occupiers of lands and heritages within the area to which the rate relates shall be at a uniform amount per pound.

Payment of rates by instalments

8

• (1) Subject to subsections (3)(b) and (7) to (7C) below, the rates chargeable for any year in respect of lands and heritages shall be payable by monthly instalments during the year in accordance with subsections (2) to (6) below.

• (2) Subject to subsection (3) below, in any case where the rates chargeable for a year are payable in accordance with subsection (1) above, those rates shall be payable by ten instalments beginning in the second month and ending in the penultimate month of the year.

• (3) Where any person is liable for rates in respect of the occupation of lands and heritages for part only of a year or where for any other reason a demand note for any rates in respect of lands and heritages is not issued until after the end of the first month of the year, and, in either case, those rates are payable in accordance with subsection (1) above, then—

• (a) if the demand note for the rates is issued before the beginning of the last quarter of the year, the rates shall be payable by instalments beginning in the month following that in which the demand note is issued and ending in the penultimate month of the year; and

• (b) in any other case, the rates shall be payable in full in the month following that in which the demand note for the rates is issued.

• (4) Where any rates payable by any person in respect of lands and heritages for a year are payable by monthly instalments in accordance with subsection (1) above then, apart from any remission of rates on account of hardship under section 25A of the Local Government (Scotland) Act 1966 or any rate rebate granted under section 28(1)(a) of the the Social Security and Housing Benefits Act 1982 (whether or not modified under section 30(1)(a) of that Act) and subject to subsection (6) below, each of those instalments shall be of the same amount except that the rating authority may round off the amount of any of those instalments other than either the first or the last to the nearest 5p and adjust the amount of the first or, as the case may be, the last of those instalments accordingly.

• (5) Except in a case falling within subsection (3)(b) above, there shall be included in or sent with every demand note for rates which are payable in accordance with subsection (1) above a statement specifying the total rates due for the year, the dates on which the monthly instalments of the rates are payable and the amount of each instalment.

• (6) Where, after sending the statement referred to in subsection (5) above, the rating authority are satisfied that there has been, or may be, any change in the amount any person is, or will be, liable to pay by way of rates in respect of the lands and heritages in question for the balance of the year to which the statement relates, the rating authority may by a further statement in writing make such adjustments as they think necessary in the amounts of the remainder of the instalments to which the statement referred to in subsection (5) above relates.