PART 6Entry in valuation roll of shootings and deer forests
I174Repeal of exclusion of shootings and deer forests from valuation roll
1
The Local Government etc. (Scotland) Act 1994 is amended as follows.
2
In section 151(1) (exclusion from valuation roll of shootings, deer forests, fishings and fish counters), “shootings, deer forests,” is repealed.
3
The title of section 151 becomes “
Exclusion from valuation roll of fishings and fish counters
”
.
I275Valuation of shootings and deer forests
1
The Local Government (Scotland) Act 1975 is amended as follows.
2
After section 1 insert—
1AValuation of shootings and deer forests
The assessor for each valuation area must, when making up or altering a valuation roll, enter separately any—
a
shootings relating to,
b
deer forests, in so far as situated in,
that area.
I376Net annual value of deer forests
1
The Valuation and Rating (Scotland) Act 1956 is amended as follows.
2
In section 6 (ascertainment of gross annual value, net annual value and rateable value of lands and heritages)—
a
in subsection (8), after “provisions” insert “
of subsection (8ZA) and
”
,
b
after subsection (8) insert—
8ZA
In arriving at the net annual value under subsection (8) of lands and heritages consisting of deer forests, regard may be had to such factors relating to deer management as the assessor considers appropriate.
c
after subsection (10) insert—
10A
In subsection (8ZA), “assessor” means the assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994 for each valuation area.