Local Government (Financial Provisions) (Scotland) Act 1963

Changes over time for: Section 15

Version Superseded: 01/04/2023

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15 Proceedings in appeals.S

(1)In proceedings before a valuation appeal committee [F1or, under section 1(3A) of the Lands Tribunal Act 1949, before the Lands Tribunal for Scotland] in respect of lands and heritages situated in any valuation area it shall be competent for the assessor, or the appellant or complainer, to found by way of comparison on lands and heritages situated in any other valuation area [F2or, in accordance with subsections (1A) to (1C) below, on hereditaments in England and Wales.]

[F3(1A)It shall be competent to found, by way of comparison, on hereditaments in England and Wales only if—

(a)there is no evidence available as to lands and heritages in Scotland comparable to those which are the subject of the proceedings; or

(b)such evidence as is available in that regard is not adequate to enable the committee or, as the case may be, the Lands Tribunal for Scotland to draw conclusions as to the rent at which the lands and heritages which are the subject of the proceedings might reasonably be expected to let from year to year in the circumstances mentioned in . . . F46(8) of the Valuation and Rating (Scotland) Act 1956 (ascertainment of . . . F4values by reference to expected rent).

(1B)[F5The rateable value ascribed in the non-domestic rating list maintained under the Local Government Finance Act 1988] to a hereditament in England and Wales [F6such as is mentioned in paragraph 2(1) of Schedule 6 to that Act] shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent at which the hereditament (as at the date as at which its [F7rateable] value was ascribed to it) might reasonably be expected to let from year to year if the tenant undertook to pay all usual tenants’ rates and taxes and to bear the cost of the repairs and insurance and the other expenses, if any, necessary to maintain the hereditament in a state to command that rent.

[F8(1BA)The rateable value ascribed in the non-domestic rating list maintained under the Local Government Finance Act 1988 to a hereditament in England and Wales such as is mentioned in paragraph 2(1A) of Schedule 6 to that Act shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of subsection (1B) above, would reasonably be attributable to the non-domestic use of property.

(1BB)The rateable value ascribed in the non-domestic rating list maintained under the Local Government Finance Act 1988 to a hereditament in England and Wales such as is mentioned in paragraph 2(1B) of Schedule 6 to that Act shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of subsection (1B) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.]

(1C)A valuation appeal committee or the Lands Tribunal for Scotland shall, in considering a hereditament in England and Wales by way of comparison in pursuance of this section, make such adjustment as is, in their opinion, necessary—

(a)to its rent as established by the evidence, so as to take account of (amongst any other things) the date at which that rent became payable;

(b)to its rent as established under subsection (1B) [F9, (1BA) or (1BB)] above, so as to take account of (amongst any other things) the date as at which, under [F10the said subsection (1B), (1BA) or (1BB)], that rent is to be treated as payable.]

(2)The Secretary of State may make regulations governing the procedure of the valuation appeal committees established under section [F11[F12section 29 of the Local Government etc. (Scotland) Act 1994] and the procedure in appeals and complaints to such committees] [F13or appeals under section 31 or 34 of the Non-Domestic Rates (Scotland) Act 2020].

[F14(2AA)A valuation appeal committee, on the joint application of the assessor and an appellant or complainer made within such period as may be prescribed by regulations made by the Secretary of State, shall refer the appeal or complaint to the Lands Tribunal for Scotland for determination under section 1(3A) of the Lands Tribunal Act 1949.]

[F15(2A)The Secretary of State may make regulations [F16as to]—

(a)the circumstances and manner in which an appeal or complaint may be referred to the Lands Tribunal for Scotland in pursuance of subsection (3A) of section 1 of the M1Lands Tribunal Act 1949 (jurisdiction of the Tribunal to determine valuation cases referred to it); . . . F17

(b)the consideration of the appeal or complaint by a valuation appeal committee in a case where the Tribunal have declined under subsection (3B) of that section to proceed to determine it.]

[F18(c)the giving by a valuation appeal committee of reasons for its decision not to refer to the Tribunal any appeal or complaint made to the committee; and

(d)the circumstances and manner in which an appeal may be made to the Tribunal for determination under subsection (3BA) of section 1 of the Lands Tribunal Act 1949 (jurisdiction of the Tribunal to determine appeal against decision of valuation appeal committee not to refer an appeal or complaint to the Tribunal).]

[F19(3)Regulations under this section may provide for the amendment or repeal of any enactment which is inconsistent with or superseded by any provision contained in the regulations.]

(4)Regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Textual Amendments

F1Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21(1), Sch. 2 para. 9

F2Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 19

F3S. 15(1A)–(1C) inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 19

F4Words expressed to be repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

F5Words in s. 15(1B) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(3)(a)(i); S.I. 1994/2850, art. 3(b)(c)(iv)

F6Words in s. 15(1B) inserted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(3)(a)(ii); S.I. 1994/2850, art. 3(b)(c)(iv)

F7Words in s. 15(1B) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(3)(a)(iii); S.I. 1994/2850, art. 3(b)(c)(iv)

F8S. 15(1BA)(1BB) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(3)(b); S.I. 1994/2850, art. 3(b)(c)(iv)

F9Words in s. 15(1C)(b) inserted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(3)(c)(i); S.I. 1994/2850, art. 3(b)(c)(iv)

F10Words in s. 15(1C)(b) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 60(3)(c)(ii); S.I. 1994/2850, art. 3(b)(c)(iv)