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General Rate Act 1967

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  1. Introductory Text

  2. PART I The general rate

    1. 1.Rating areas and rating authorities.

    2. 2.The general rate.

    3. 3.Making of rate.

    4. 4.Publication of rate.

    5. 5.Demand note for rate.

    6. 6.Amendment of rate.

    7. 7.Appeal against rate.

    8. 8.Restriction on amount recoverable in certain cases.

    9. 9.Refund of overpayments.

    10. 10.Certificates and statements as to rate, etc.

  3. PART II Provisions as to precepts

    1. 11.Power and duty to make sufficient precepts.

    2. 12.Provisions as to precepts by certain authorities.

    3. 13.Precepts by other authorities.

    4. 14.Precepts-general.

    5. 15.General power for securing payment of precepts.

  4. PART III Liability, valuation, reliefs, etc.

    1. Liability and assessment to rate

      1. 16.Liability to be rated in respect of occupation of property.

      2. 17.Liability to be rated in respect of certain unoccupied property.

      3. 18.General provisions as to liability and assessment to rate.

    2. Valuation of hereditaments—general provisions

      1. 19.Ascertainment of rateable value-general rule.

      2. 20.Valuation according to tone of list.

      3. 21.Hereditaments containing plant and machinery.

      4. 22.Determination of certain questions as to plant and machinery.

      5. 23.Adjustment of gross value by reference to provision of or payment for services, etc.

      6. 24.Buildings occupied in parts.

      7. 25.Hereditaments which are partly occupied.

    3. Liability and valuation—special cases

      1. 26.Agricultural premises.

      2. 27.Land used as plantation, etc.

      3. 28.Advertising stations.

      4. 29.Rights of sporting.

      5. 30.County and voluntary school premises.

      6. 31.Statutory water undertakings.

      7. 32.Railway or canal premises.

      8. 33.Gas authorities.

      9. 34.Electricity boards.

      10. 35.Mining, quarrying, dock, rediffusion, etc., undertakings.

      11. 36.Tin, lead and copper mines.

    4. Premises used for public purposes

      1. 37.Hereditaments occupied by or on behalf of Crown.

      2. 38.Contributions in aid of rates in respect of court buildings, police stations, etc.

    5. Miscellaneous exemptions and reliefs

      1. 39.Relief for places of religious worship.

      2. 40.Relief for charitable and other organisations.

      3. 41.Exemption for certain property of Trinity House.

      4. 42.Exemption of sewers, etc.

      5. 43.Exemption of property of drainage authorities.

      6. 44.Exemption of parks, etc.

      7. 45.Relief in respect of facilities for disabled persons.

      8. 46.Relief for air-raid protection works.

      9. 47.Temporary relief for certain hereditaments previously exempt.

    6. Special reliefs in respect of dwellings

      1. 48.Reduction of rates on dwellings by reference to domestic element of rate support grants.

      2. 49.Right to rebate in respect of rates on dwelling.

      3. 50.Right to pay rates on dwelling by instalments.

      4. 51.Discount in respect of rates on dwelling-house.

      5. 52.Temporary power to reduce rateable value of dwellinghouses, etc.

    7. General remissions, reductions and allowances

      1. 53.Reduction or remission of rate.

      2. 54.Uniform discount in respect of rates on all hereditaments.

  5. PART IV Bearing of rates by persons other than occupier

    1. 55.Rating of owners instead of occupiers.

    2. 56.Payment or collection of rates by owners by agreement.

    3. 57.Provisions supplementary to ss.55 and 56.

    4. 58.Deduction of rates from rent by lessees for short terms.

    5. 59.Deduction from rent of rates omitted to be paid by owner.

    6. 60.Owner's liability for rates where occupier entitled to diplomatic immunity.

    7. 61.Recovery of rates from tenants and lodgers.

    8. 62.Recovery of rates unpaid by owner.

    9. 63.Deduction from rent etc. of rates by certain tenants of mines.

    10. 64.Deduction from rent of rate in respect of land used as plantation, etc.

    11. 65.Deduction from rent in respect of rate for rights of sporting.

    12. 66.General provision as to deduction of rates from rent, etc.

  6. PART V Valuation lists

    1. Maintenance of, and preparation of new, valuation lists

      1. 67.The valuation list.

      2. 68.New valuation lists.

    2. Alterations of current valuation list

      1. 69.Proposals for alteration of current valuation list.

      2. 70.Provision for objections to proposals.

      3. 71.Unopposed proposals.

      4. 72.Agreed alterations after proposal.

      5. 73.Opposed proposals.

      6. 74.Proposals objected to by valuation officer.

      7. 75.Two or more proposals in respect of same hereditament.

      8. 76.Appeals to local valuation courts against objections to proposals.

      9. 77.Appeal from decision of local valuation court to Lands Tribunal.

      10. 78.Arbitration with respect to proposals.

      11. 79.Effect of alterations to valuation list made in pursuance of proposals.

      12. 80.Alteration of valuation list without proposal.

      13. 81.Supplementary provisions as to proceedings.

      14. 82.Power for valuation officer to call for returns.

      15. 83.Use of returns as evidence.

      16. 84.Evidence of valuation lists.

      17. 85.Duty of local authorities with respect to alteration of valuation list.

      18. 86.Powers of entry of valuation officer.

      19. 87.Duty of rating authority to give effect to directions as to alteration of valuation list.

    3. Local valuation courts and panels

      1. 88.Constitution of local valuation courts and panels.

      2. 89.Schemes for purposes of s.88.

      3. 90.Disqualification for membership of panel.

      4. 91.New schemes for purposes of s.88.

      5. 92.Staff, expenses etc. of local valuation panels and courts.

    4. Supplementary provisions

      1. 93.Membership of local authority etc. not to be disqualification in certain cases.

      2. 94.Use of public rooms.

      3. 95.Remuneration and expenses of valuation officers.

  7. PART VI DISTRESS FOR RATES

    1. 96.Enforcement of payment of rates.

    2. 97.Application for warrant of distress.

    3. 98.Statement of case on application for warrant.

    4. 99.Execution of warrant of distress.

    5. 100.Costs of obtaining warrant of distress.

    6. 101.Charges for levying distress.

    7. 102.Imprisonment in default of sufficiency of distress.

    8. 103.Inquiry as to means before issue of warrant of commitment.

    9. 104.Attendance of defaulter for purposes of inquiry.

    10. 105.Abatement of proceedings on payment of rate and costs.

    11. 106.Jurisdiction of justices.

    12. 107.Application of other Acts.

  8. PART VII Miscellaneous and general

    1. 108.Inspection of documents.

    2. 109.Service of notices, etc.

    3. 110.Inquiries.

    4. 111.Interest in municipal property not to disqualify.

    5. 112.Treatment of certain payments.

    6. 113.Power to make rules.

    7. 114.Rules, regulations and orders-general provisions.

    8. 115.Interpretation.

    9. 116.Construction of references etc.

    10. 117.Repeals and savings.

    11. 118.Application to Isles of Stilly.

    12. 119.Short title, extent and commencement.

  9. SCHEDULES

    1. SCHEDULE 1

      RATING OF UNOCCUPIED PROPERTY.

      1. Liability to be rated in respect of certain unoccupied property

        1. 1.(1) Where, in the case of any rating area in...

        2. 2.No rates shall be payable under paragraph 1 of this...

        3. 3.The Minister may by regulations provide that rates shall not...

        4. 4.Section 40 of this Act shall apply in relation to...

      2. Determination of rateable values

        1. 5.(1) Subject to the provisions of this Schedule, the rateable...

        2. 6.(1) A rating authority may request the valuation officer to...

      3. Completion of newly erected or altered buildings

        1. 7.For the purposes of paragraph 1 of this Schedule, a...

        2. 8.(1) Where a rating authority are of opinion—

        3. 9.In the case of a building to which work remains...

        4. 10.Where by reason of the structural alteration of any building...

      4. Supplemental

        1. 11.(1) Where a person for the time being liable to...

        2. 12.No rate shall be payable under paragraph 1 of this...

        3. 13.Any amount due in respect of rates payable by virtue...

        4. 14.In calculating any period for the purposes of this Schedule,...

        5. 15.In this Schedule, the following expressions have the following meanings...

    2. SCHEDULE 2

      TRANSITIONAL PROVISIONS AS TO VALUATION ACCORDING TO TONE OF LIST.

      1. 1.Where a proposal for the alteration of a valuation list...

      2. 2.Where a further proposal for the alteration of the valuation...

    3. SCHEDULE 3

      CLASSES OF MACHINERY AND PLANT DEEMED TO BE PART OF HEREDITAMENT.

      1. CLASS 1

        1. 1.Machinery and plant (together with the shafting, pipes, cables, wires...

      2. CLASS 2

        1. 2.Lifts and elevators mainly or usually used for passengers.

      3. CLASS 3

        1. 3.Railway and tramway lines and tracks.

      4. CLASS 4

        1. 4.Such part of any plant or any combination of plant...

      5. CLASS 5

        1. 5.(1) A pipe-line, that is to say, a pipe or...

    4. SCHEDULE 4

      VALUATION OF WATER HEREDITAMENTS OF STATUTORY WATER UNDERTAKING.

      1. Ascertainment of cumulo-value for undertaking

        1. 1.(1) There shall be ascertained in accordance with the provisions...

      2. Rateable value of water hereditaments

        1. 2.The amount of the cumulo-value as determined under paragraph 1(7)...

      3. Adjustment of cumulo-value during currency of valuation lists

        1. 3.(1) If in any of the successive periods of five...

      4. Alterations of valuation lists consequential on adjustment of cumulo-value

        1. 4.(1) Where the cumulo-value for an undertaking has been adjusted...

      5. Other alterations of valuation lists with respect to water hereditaments

        1. 5.(1) Where, after the valuation officer has transmitted a valuation...

      6. Apportionment etc., of cumulo-value

        1. 6.(1) Any provision of this Schedule relating to the apportionment...

      7. Ascertainment of average water supplies

        1. 7.(1) The yearly average supply of any or all undertakers...

      8. Interpretation

        1. 8.(1) For the purposes of this Schedule—

      9. Modifications in cases of new undertakings, amalgamations etc.

        1. 9.(1) The provisions of this paragraph shall have effect as...

        2. 10.(1) Where an undertaking for the supply of water, not...

        3. 11.(1) Where— (a) the first calendar year during the whole...

    5. SCHEDULE 5

      RAILWAY OR CANAL PREMISES.

      1. PART I

        1. Amount of payments in lieu of rates

          1. 1.The amount of the payment in any year by any...

          2. 2.(1) For each year there shall be determined the number...

          3. 3.(1) The amount to be paid in any year by...

      2. PART II

        1. Supplementary provisions

          1. 4.(1) The sums falling to be paid for any year...

          2. 5.Without prejudice to the powers to make orders conferred by...

          3. 6.(1) No order shall be made under paragraph 3(1)(b) or...

          4. 7.Without prejudice to the power to make regulations conferred on...

          5. 8.(1) In determining the rateable value of any office premises...

    6. SCHEDULE 6

      GAS BOARDS.

      1. PART I

        1. Calculation of rateable value of notional hereditament

          1. 1.The provisions of this Part of this Schedule shall have...

          2. 2.(1) Subject to sub-paragraph (2) of this paragraph, for the...

          3. 3.For the purposes of this Part of this Schedule, the...

          4. 4.(1) For each year each Gas Board shall—

          5. 5.(1) Subject to sub-paragraph (4) of this paragraph and to...

          6. 6.The amount which, in accordance with paragraph 5 of this...

      2. PART II

        1. Supplementary provisions

          1. 7.As respects each rating area in which a Gas Board...

          2. 8.On receipt of a statement under paragraph 7 of this...

          3. 9.The duty imposed on a Gas Board by paragraph 7...

          4. 10.Where the valuation officer notifies the amount of a rateable...

          5. 11.(1) The provisions of this paragraph shall have effect, in...

          6. 12.The powers conferred on the Minister of Power by sections...

          7. 13.For the purposes of section 33(2)(f) of this Act, paragraph...

          8. 14.Before making any order under section 33(5) or (6) of...

    7. SCHEDULE 7

      ELECTRICITY BOARDS.

      1. PART I CALCULATION OF RATEABLE VALUE ON WHICH RATES ARE TO BE ASSESSED

        1. Rateable value of notional hereditament

          1. 1.The rateable value for any year of the hereditament which,...

        2. Valuation of activities

          1. 2.(1) The value of an Electricity Board's distribution or generating...

        3. Determination of aggregate value of activities

          1. 3.(1) In the case of the Generating Board, the aggregate...

        4. Determination of Board's basic value

          1. 4.The basic value of an Electricity Board for any year...

          2. 5.(1) Subject to sub-paragraph (2) of this paragraph, the basic...

          3. 6.The adjustment mentioned in paragraph 4 of this Schedule shall...

        5. Meaning of " output " and " standard output "

          1. 7.For the purposes of the foregoing provisions of this Schedule,...

        6. Provisions as to generating activities and capacity

          1. 8.(1) For the purposes of this Schedule an Electricity Board...

        7. Provisions as to aggregate net annual value

          1. 9.(1) For the purposes of this Schedule the aggregate net...

      2. PART II SUPPLEMENTARY PROVISIONS

        1. 10.It shall be the duty of each Electricity Board, before...

        2. 11.Before 15th November preceding the beginning of the rate period...

        3. 12.Before the said 15th November the Commissioners shall notify to...

        4. 13.The Commissioners shall calculate the rateable value of the hereditament...

        5. 14.Where the Commissioners notify the amount of a rateable value...

        6. 15.For the purposes of section 34(2)(c) of this Act, paragraph...

        7. 16.Before making any order under paragraph 2(2) or the proviso...

    8. SCHEDULE 8

      CHARITIES EXCLUDED FROM MANDATORY RELIEF.

      1. 1.The universities of Birmingham, Bristol, Cambridge, Durham, East Anglia, Essex,...

      2. 2.The colleges, institutions and schools of the universities of Durham,...

      3. 3.The Federated Institutes of the British Postgraduate Medical Federation, with...

      4. 4.The Manchester College of Science and Technology.

      5. 5.The Battersea College of Technology, the Birmingham College of Advanced...

      6. 6.The colleges and halls in the universities of Oxford and...

    9. SCHEDULE 9

      REBATES UNDER S. 49.

      1. PART I

        1. Reckonable rates

          1. 1.In the case of a rebate application by such a...

          2. 2.In the case of a rebate application by such a...

          3. 3.In the case of a rebate application by such a...

          4. 4.Where, at the date of the making of a rebate...

          5. 5.In the case of a rebate application by one of...

          6. 6.If any of the additional persons referred to in paragraph...

          7. 7.Where a rebate application in respect of, or of part...

          8. 8.Where a rate period falls partly in one rebate period...

      2. PART II

        1. Reckonable income and appropriate limits thereof

          1. 9.For the purposes of a rebate application in respect of...

          2. 10.If— (a) at the date of the making of the...

          3. 11.There shall be left out of account for the purposes...

          4. 12.The limit of income for the purposes of section 49(1)(b)...

          5. 13.The appropriate limit specified in paragraph 12 of this Schedule...

          6. 14.The Minister, with the approval of the Treasury, may by...

          7. 15.For the purposes of this Part of this Schedule, an...

      3. PART III

        1. Affording of rebates

          1. 16.Where on any rebate application a rebate is granted in...

          2. 17.If the rebate is granted before any of the relevant...

          3. 18.If the rebate is granted after all the relevant rates...

          4. 19.If the rebate is granted after some but not all...

          5. 20.Notwithstanding anything in paragraphs 17 to 19 of this Schedule,...

          6. 21.Where in a case falling within paragraph 16(b)(i) of this...

          7. 22.In any other case falling within paragraph 16(b) of this...

          8. 23.If at the time when a payment of rebate falls...

          9. 24.Where the amount of the relevant rates recoverable is for...

          10. 25.Where the rating authority are for the time being affording...

      4. PART IV

        1. Interpretation

          1. 26.In this Schedule, the following expressions have the following meanings...

    10. SCHEDULE 10

      PAYMENT OF RATES ON DWELLING BY INSTALMENTS.

      1. 1.Subject to paragraph 2 of this Schedule, a notice by...

      2. 2.Where under paragraph 1 of this Schedule a notice under...

      3. 3.Where a notice under the said section 50(1) in respect...

      4. 4.The number of the instalments specified in any statement under...

      5. 5.The amounts specified in any statement under the said paragraph...

      6. 6.A notice under the said section 50(1) shall cease to...

    11. SCHEDULE 11

      TEMPORARY REDUCTION OF RATEABLE VALUE IN CERTAIN CIRCUMSTANCES.

      1. 1.(1) If an order of the Minister under section 52...

      2. 2.For the purposes of this Schedule— (a) the question whether...

    12. SCHEDULE 12

      FORMS OF DOCUMENTS A.

    13. SCHEDULE 13

      USE OF PREMISES AS PRIVATE DWELLING.

      1. 1.The provisions of this Schedule shall have effect for the...

      2. 2.(1) If in the case of a hereditament which is...

      3. 3.A hereditament shall be deemed not to be used for...

      4. 4.A hereditament or premises shall not be deemed to be...

      5. 5.Where part only of a hereditament is used for purposes...

    14. SCHEDULE 14

      REPEALS.

      1. PART I ENACTMENTS REPEALED

      2. PART II REVOCATIONS OF, OR IN, STATUTORY INSTRUMENTS

        1. 1.The Gas Boards (Rateable Values) Order 1962 (S.I. 1962 No....

        2. 2.The Electricity Boards (Rateable Values) Order 1962 (S.I. 1962 No....

        3. 3.The Rating of Owners Order 1962 (S.I. 1962 No. 2016)....

        4. 4.The Rating (Charitable Institutions) Order 1963 (S.I. 1963 No. 1361)....

        5. 5.Article 4 of the Transport Boards (Adjustment of Payments) Order...

        6. 6.The Rating (Charitable Institutions) Order 1965 (S.I. 1965 No. 1726)....

        7. 7.The Rating (Charitable Institutions) Order 1966 (S.I. 1966 No. 198)....

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