Local Government (Scotland) Act 1966

7 Reduction of rates on dwellings by reference to the domestic element.

(1) Subject to section 24 of this Act, every local authority shall reduce the amount of the rate levied by the authority for any year on dwelling-houses in their area by the amount in the pound prescribed for that year in pursuance of paragraph 1 of Part III of Schedule 1 to this Act.

(2) Where lands and heritages are a dwelling-house during part only of a year, the reduction to be made in pursuance of the foregoing subsection shall be made for that part of the year only.

(3) In this section " dwelling-house " includes premises entered iii the valuation roll as such by virtue of section 16(3) of the [1949 c. 31.] Water (Scotland) Act 1949 and premises which would have been so entered if domestic water rate had been leviable in respect of them.

(4) For the purposes of this section the gross annual value and rateable value attributable to the last mentioned premises shall, in accordance with the provisions of section 6 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956, be determined by the assessor for the area in which the premises are situated and shall be entered in the valuation roll; any such determination shall be subject to appeal under the Valuation Acts and shall accordingly be notified to the occupier of the premises and to the rating authority concerned within the times for the issue of notices set out in Schedule 2 to the said Act of 1956.