Local Government Act 1948

Part V E+W+S Rating of Transport and Electricity Authorities

Modifications etc. (not altering text)

C1 Part V excluded by Local Government (Scotland) Act 1966 (c. 51), ss. 18(1), 19(1)

85 General E+W+S

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

Textual Amendments

F1 S. 85(1) repealed (E.W.) by General Rate Act 1967 (c. 9), Sch. 14 Pt. I and s. 85 repealed (S.) by S.I. 1985/194, art. 8, Sch.

F2 Ss. 85(2), 145(6) repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III

Railways and Canals; rating provisions E+W+S

F4 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 E+W+S

Textual Amendments

F3 S. 86 repealed by (E.W.) General Rate Act 1976 (c. 9), Sch. 14 Pt. I

F4 Ss. 86, 109, 110 repealed (S.) by S.I. 1985/194, art. 8, Sch.

87 Railway or canal hereditaments partly used for other purposes. E+W+S

[F5 (1) Where a railway or canal hereditament is occupied partly for non-rateable purposes and partly for other purposes—

(a) the hereditament shall not, by virtue of the preceding provisions of this Part of this Act, be exempt from liability to be rated and from inclusion in any valuation list or in any rate; but

(b) there shall be ascribed to the hereditament such net annual value as may be just having regard to the extent to which it is occupied for those other purposes; and

(c) the deductions, if any, to be made from the net annual value in arriving at the rateable value shall be calculated with regard only to those other purposes.]

(2) Where by or under any enactment the amount of any water rate in England or Wales is to be determined by reference to the gross value or net annual value of any property as appearing in the valuation list for the time being in force, then, if the property in question is or forms part of a hereditament to which subsection (1) of this section applies, the value thereof for the purposes of that water rate shall not be determined by reference to the said gross value or the said net annual value but shall be determined in the event of any dispute by the county court F6 ....

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

Textual Amendments

F5 S. 87(1) repealed (E.W.) by General Rate Act 1967 (c. 9), Sch. 14 Pt. I; modified by Transport Act 1968 (c. 73), s. 162(6) and S.I. 1978/1174, art. 8(4)(a)

F6 Words in s. 87(2) omitted (22.4.2014) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 104; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

F7 S. 49(2)–(4), 62(2), 87(3) repealed by Lands Tribunal Act 1949 (c. 42), s. 10(4), Sch. 2

Modifications etc. (not altering text)

C2 S. 87 amended by Lands Tribunal Act 1949 (c. 42), s. 1(3)(e)

C3 S. 87(1) modified (S.) by S.I. 1985/194, art. 7(5), 1985/196, art. 7(4)

88

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

Textual Amendments

F8 Ss. 57(2), 72, 88(1), 89(3)–(7), 106, 121(8), 147, Schs. 1 para. 2, 2 repealed by Local Government Act 1958 (c. 55), Sch. 9 Pt. V

F9 Ss. 33, 34, 39–48, 49(1), 50–53, 55(1), 56, 57(1), 58, 59(2), 60, 61, 63, 64, 66, 67, 69, 70, 88(2), 94(2A), 100(2), 120(3), 121(4), Sch. 1 paras. 1, 3 repealed by General Rate Act 1967 (c. 9), Sch. 14 Pt. I

89 Commencement of provisions as to railway or canal hereditaments and transitional provisions. E+W+S

[F10 (1) The provisions of this Part of this Act, so far as they relate to railway or canal hereditaments, the repeals in the M1 Railways (Valuation for Rating) Act 1930, the repeal of the enactments amending or applying that Act, and the abolition of the authorities referred to in that Act, shall (subject to the provisions of the next succeeding subsection) come into operation on the first day of April, nineteen hundred and forty-eight.

(2) The following provisions of this subsection shall have effect as from the passing of this Act, that is to say—

(a) the railway valuation roll for the fourth quinquennial period under the M2 Railways (Valuation for Rating) Act 1930, and the London Passenger Transport valuation roll for the third quinquennial period under the said Act as applied by the London Passenger Transport (Valuation for Rating) Scheme 1935, shall not be completed; and

(b) any part of such a roll for either of the periods aforesaid which has been completed shall be deemed never to have come into force; and

(c) any alteration made in any valuation list by way of substituting for values or other particulars appearing in that list values or other particulars entered in any such part of a roll as aforesaid shall be deemed never to have been made; and

(d) any valuation list altered as aforesaid, and any rate made, whether before or after the passing of this Act, in accordance with that list as so altered, shall be corrected accordingly; and

(e) where the preceding provisions of this subsection affect the amount of any rate levied in respect of any hereditament in accordance with any such list, the difference, if too much has been paid, shall be repaid or allowed, or, if too little has been paid, shall be paid and may be recovered as if it were arrears of the rate,

and any reference in the subsequent provisions of this section to a valuation list shall be construed, in relation to a valuation list which is required by this subsection to be corrected, as a reference to the list as so corrected.]

(3)—(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

Textual Amendments

F10 S. 89(1)(2) repealed (E.W.) by Local Government Act 1958 (c. 55), Sch. 9 Pt. V

F11 Ss. 57(2), 72, 88(1), 89(3)–(7), 106, 121(8), 147, Schs. 1 para. 2, 2 repealed by Local Government Act 1958 (c. 55), Sch. 9 Pt. V

Marginal Citations

M1 1930 c. 24.

M2 1930 c. 24.

90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 E+W+S

Textual Amendments

F12 S. 90 repealed by Local Government Act 1958 (c. 55), Sch. 9 Pt. V and Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 E+W+S

Textual Amendments

F13 S. 91 repealed by General Rate Act 1967 (c. 9), Sch. 14 Pt. I and S.I. 1978/1175, Sch.

92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 E+W+S

Textual Amendments

F14 Ss. 92, 96(1) repealed by Local Government Act 1958 (c. 55), Sch. 9 Pt. V and S.I. 1978/1175, Sch.

Payments by British Transport Commission for benefit of local authorities E+W+S

93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 E+W+S

Textual Amendments

F15 Ss. 93, 94(1), 95 repealed by Transport Act 1962 (c. 46), Sch. 12 Pt. II

[F16 94 Adjustments of British Transport Commission’s payments for changes in the average rates. E+W+S

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

(2) The aggregate gross charge to rates . . . F18 , for Scotland, for the year preceding the year for which the payment by the British Transport Commission in question has to be made, as ascertained and certified by the Minister or, as the case may be, the Secretary of State, shall be multiplied by two hundred and forty and divided by the rateable value . . . F18 , for Scotland, for the said preceding year, as so ascertained and certified.

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

[F20 (2AA) In ascertaining the gross charge aforesaid for Scotland for any year the Secretary of State shall treat the aggregate amount of the domestic element of rate support grants for that year as an amount required to be paid by virtue of the rates levied for that year by authorities in Scotland.]

(3) The results of the calculation directed to be made by subsection (2) of this section shall then be reduced or increased to the nearest whole number, by ignoring any fraction which is less than one-half and treating any other fraction as equivalent to one.

(4) The adjustment . . . F21 is the application to the standard amount of the fraction of which the numerator is the result of the calculation directed to be made by subsection (2) of this section, reduced or increased to the nearest whole number, and the denominator is—

(a) . . . F22

(b) in the case of a payment for the benefit of local authorities in Scotland, . . . F23 the number certified by the Secretary of State to be the estimated result, to the nearest whole number, of a similar calculation as respects Scotland.]

Textual Amendments

F16 S. 94 repealed by (E.W.) General Rate Act 1976 (c. 9), Sch. 14 Pt. I and (1.4.1978) as to the British Railways Board, the National Freight Corporation and any subsidiary of that Board or Corporation in Scotland by S.I. 1978/1174, Sch.

F17 Ss. 93, 94(1), 95 repealed by Transport Act 1962 (c. 46), Sch. 12 Pt. II

F18 Words repealed by Statute Law (Repeals) Act 1978 (c. 45), Sch. 1 Pt. XII

F19 Ss. 33, 34, 39–48, 49(1), 50–53, 55(1), 56, 57(1), 58, 59(2), 60, 61, 63, 64, 66, 67, 69, 70, 88(2), 94(2A), 100(2), 120(3), 121(4), Sch. 1 paras. 1, 3 repealed by General Rate Act 1967 (c. 9), Sch. 14 Pt. I

F20 S. 94 (2AA) inserted by Local Government (Scotland) Act 1966 (c. 51), Sch. 5 para. 2

F21 Words repealed by Transport Act 1962 (c. 46), Sch. 12 Pt. II

F22 S. 94(4)(a) repealed by Statute Law (Repeals) Act 1978 (c. 45), Sch. 1 Pt. XII

F23 Word repealed by Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9), Sch. 3

Modifications etc. (not altering text)

C4 S. 94(2)–(4) applied by Transport Act 1962 (c. 46), s. 66(4)

95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 E+W+S

Textual Amendments

F24 Ss. 93, 94(1), 95 repealed by Transport Act 1962 (c. 46), Sch. 12 Pt. II

96

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

(3) In this section and the two next succeeding sections, the expression “the standard amount” means, in relation to a payment for the benefit of local authorites in England and Wales, the sum of eleven million two hundred and fifty thousand pounds, and, in relation to a payment for the benefit of local authorities in Scotland, such sum as is certified by the Secretary of State to be the estimated amount which would have been payable by way of rates in Scotland outside the North of Scotland District for the year 1947–48 in respect of the lands and heritages belonging to the British Electricity Authority or an Area Electricity Board which are by virtue of this Act not liable to be rated.

Textual Amendments

F25 Ss. 92, 96(1) repealed by Local Government Act 1958 (c. 55), Sch. 9 Pt. V and S.I. 1978/1175, Sch.

F26 S. 96(2) repealed by Local Government (Scotland) Act 1966 (c. 51), s. 17(3)(a)

Modifications etc. (not altering text)

C5 THE TEXT OF s. 96(3) IS IN THE FORM IN WHICH IT WAS ORIGINALLY ENACTED: IT WAS NOT REPRODUCED IN STATUTES IN FORCE AND DOES NOT REFLECT ANY AMENDMENTS OR REPEALS WHICH MAY HAVE BEEN MADE PRIOR TO 1.2.1991.

97

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28

Textual Amendments

F27 S. 97(1) repealed by Local Government Act 1958 (c. 55), s. 67, Sch. 9 Pt. II

F28 Ss. 97(2), 99, 107 repealed by S.I. 1978/1175, Sch.

98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 E+W+S

Textual Amendments

F29 S. 98 repealed by Local Government Act 1958 (c. 55), s. 67, Sch. 9 Pt. II and S.I. 1978/1175, Sch.

99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 E+W+S

Textual Amendments

F30 Ss. 97(2), 99, 107 repealed by S.I. 1978/1175, Sch.

General provision as to payments for benefit of local authorities E+W+S

[F31 100 Provisions as to making and division of payments for benefit of local authorities. E+W+S

[F32 (1) The sums falling to be paid under the preceding provisions of this Part of this Act for the benefit of . . . F33 local authorities in Scotland shall be paid to the Secretary of State.]

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34

(3) The sums so paid to the Secretary of State for any year shall be distributed by him [F35 among local authorities or any classes thereof in accordance with regulations made by him under section 111 of the M3 Local Government (Scotland) Act 1973.]]

Textual Amendments

F31 S. 100 repealed (1.4.1978) as to the British Railways Board, the National Freight Corporation and any subsidiary of that Board or Corporation in Scotland by S.I. 1978/1174, Sch. and as to a Scottish Electricity Board by S.I. 1978/1175, Sch.

F32 S. 100(1) repealed (E.W.) by General Rate Act 1967 (c. 9), Sch. 14 Pt. I

F33 Words repealed by Statute Law (Repeals) Act 1978 (c. 45), Sch. 1 Pt. XII

F34 Ss. 33, 34, 39–48, 49(1), 50–53, 55(1), 56, 57(1), 58, 59(2), 60, 61, 63, 64, 66, 67, 69, 70, 88(2), 94(2A), 100(2), 120(3), 121(4), Sch. 1 paras. 1, 3 repealed by General Rate Act 1967 (c. 9), Sch. 14 Pt. I

F35 Words substituted by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 14

Modifications etc. (not altering text)

C6 S. 100(1)(3) amended by Transport Act 1962 (c. 46), s. 66(8)

Marginal Citations

M3 1973 c. 65.

101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36 E+W+S

Textual Amendments

F36 Ss. 17, 21, 22, 24, 26–32, 101 repealed by Local Government (Scotland) Act 1973 (c. 65), Sch. 29

[F37 102 Treatment of payments for benefit of local authorities. E+W+S

(1) Any payments made under this Part of this Act by the British Transport Commission, the British Electricity Authority [F38 the Electricity Council] or the North of Scotland Hydro-Electric Board shall, if and so far as it is so prescribed, be taken into account for any purposes of this or any other Act as if they were paid on account of rates, and in computing the product of a penny rate, but, save as aforesaid, shall not be deemed to be payments on account of rates.

(2) Where, under any statutory provision other than this Act, any amount falls to be calculated by reference to the rateable value for any area, the Minister or, as respects Scotland, the Secretary of State, may by regulations provide that, for the purposes of that statutory provision, the rateable value for the area of any local authority who receive any payment from the sums paid for the benefit of local authorities under this part of this Act shall be deemed to be increased by an amount calculated, by reference to the payments so made to that authority, in such manner as may be prescribed by the regulations.]

Textual Amendments

F37 S. 102 repealed by (E.W.) General Rate Act 1967 (c. 9), Sch. 14 Pt. I and (1.4.1978) as to the British Railways Board, the National Freight Corporation and any subsidiary of that Board or Corporation in Scotland by S.I. 1978/1174, Sch. and as to a Scottish Electricity Board by S.I. 1978/1175, Sch.

F38 Words inserted by Electricity Act 1957 (c. 48), Sch. 4 Pt. II

Modifications etc. (not altering text)

C7 S. 102(1) amended by Transport Act 1962 (c. 46), s. 66(8)

103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39 E+W+S

Textual Amendments

F39 S. 103 repealed by Electricity Act 1957 (c. 48), Sch. 5 Pt. I

Miscellaneous E+W+S

104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40 E+W+S

Textual Amendments

F40 S. 104 repealed by Transport Charges &c. (Miscellaneous Provisions) Act 1954 (c. 64), Sch. 2 Pt. II

105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41 E+W+S

Textual Amendments

F41 Ss. 105, 125 and 138 repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. IV

106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42 E+W+S

Textual Amendments

F42 Ss. 57(2), 72, 88(1), 89(3)–(7), 106, 121(8), 147, Schs. 1 para. 2, 2 repealed by Local Government Act 1958 (c. 55), Sch. 9 Pt. V

107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43 E+W+S

Textual Amendments

F43 Ss. 97(2), 99, 107 repealed by S.I. 1978/1175, Sch.

F44 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S

Textual Amendments

F44 S. 108 repealed (19.5.1997) by 1997 c. 29, S. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.

F46 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45 E+W+S

Textual Amendments

F45 S. 109 repealed by (E.W.) General Rate Act 1967 (c. 9), Sch. 14 Pt. I and (1.4.1978) as to the British Railways Board, the National Freight Corporation and any subsidiary of that Board or Corporation in Scotland by S.I. 1978/1174, Sch.

F46 Ss. 86, 109, 110 repealed (S.) by S.I. 1985/194, art. 8, Sch.

F48 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F47 E+W+S

Textual Amendments

F47 S. 110 repealed by (E.W.) General Rate Act 1967 (c. 9), Sch. 14 Pt I and (1.4.1978) as to the British Railways Board, the National Freight Corporation and any subsidiary of that Board or Corporation in Scotland by S.I. 1978/1174, Sch.

F48 Ss. 86, 109, 110 repealed (S.) by S.I. 1985/194, art. 8, Sch.