Rating (Caravan Sites) Act 1976

3 Valuation and rating of caravan sites in Scotland

(1) Where in a caravan site in Scotland having an area of not less than 400 square yards pitches for leisure caravans are separately occupied by persons other than the site operator so that a pitch so occupied is a separate unit of lands and heritages for purposes of valuation and rating, the assessor shall as respects the year 1976-77 and subsequent years for the aforesaid purposes treat all those pitches together with so much, if any, of the site as is in the occupation of the site operator as forming a single unit of lands and heritages in the occupation of the site operator; and the assessor shall make up the valuation roll or alter the valuation roll for the time being in force accordingly, and send a copy of the relevant entry therein to the rating authority.

(2) Any alteration in the valuation roll under subsection (1) above shall have effect as from the beginning of the year in which the alteration is made or as from the date on which the caravan site becomes treated as a single unit of lands and heritages under the said subsection, whichever is the later:

Provided that any such alteration which is made during the year 1976-77, in a case where the caravan site would have been treated as such a single unit of lands and heritages as from 1st April 1976 if this Act had been in force on that date, shall have effect as from that date.

(3) Where as respects any year the valuation roll has been altered under subsection (1) above the rate for that year shall be levied accordingly.

(4) For purposes of valuation and rating, the proprietor or tenant of a caravan site which is treated as a single unit of lands and heritages under subsection (1) above shall be deemed to be the proprietor or tenant of the said single unit.

(5) For purposes of this section a caravan pitch shall be taken

(a) as including the caravan for the time being on the pitch if, but only if, apart from this section, the caravan would be included as part of lands and heritages; and

(b) as excluding a caravan thereon which is any such structure as is mentioned in section 8(1) of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956 (which relates to structures for the use of persons suffering from certain disabilities).

(6) In relation to the said single unit subsections (2) and (6) of section 6 of the said Act of 1956 (which make provision as to ascertaining rateable value in the case of lands and heritages consisting of one or more dwelling-houses or other non-industrial buildings) shall not in any case apply.

(7) Where there are in a caravan site which is treated as a single unit of lands and heritages under subsection (1) above caravan pitches to which subsection (3) of section 7 of the [1966 c. 51.] Local Government (Scotland) Act 1966 applies (reduction of rates on dwellings by reference to the domestic element), subsection (4) of that section shall have effect as if—

(a) the references to the rateable value to be determined thereunder and to the occupier of the premises were references respectively to the rateable value of all the said pitches as a single sum and to the site operator;

(b) the words " gross annual value and " were omitted.

(8) Section 22 of the said Act of 1966 (complaints regarding omissions from the valuation roll) shall have effect as if in subsection (1)—

(a) after the word " effect" there were inserted the word " (a) " ;

(b) after the words " so included " there were inserted the words " or (b) that lands and heritages consisting of a pitch for a caravan have been treated as part of a single unit of lands and heritages by virtue of section 3(1) of the Rating (Caravan Sites) Act 1976 and ought to be separately entered in such valuation roll; " .

(9) Expressions used in this section and in the previous Valuation Acts shall have the same meanings in this section as in those Acts; and this Act, as it applies to Scotland, and the previous Valuation Acts may be cited together as the Valuation Acts.

In this subsection " the previous Valuation Acts " means the [1854 c. 91.] Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other Act relating to valuation, including the [1975 c. 30.] Local Government (Scotland) Act 1975.

(10) In this section " rate " includes a domestic water rate and " rating " shall be construed accordingly.