Valuation and Rating (Scotland) Act 1956
Part I Valuation
1†Valuation areas and authorities and appointment of assessors and staff.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Scottish Valuation Advisory Council.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.
6A Power of Secretary of State to combine and divide lands and heritages.
7 Ascertainment of gross annual value, net annual value and rateable value of lands and heritages.
7A Provisions relating to lands and heritages used for fish farming and dwelling houses occupied in connection therewith.
7B Rateable value of certain buildings used for breeding or rearing horses.
8 Subjects to be excluded from valuation roll.
8A Common parts of shopping malls not to be entered separately in valuation roll.
8AA Exemption from valuation and rating of certain moorings.
8B Property used for road user charging scheme to be excluded from valuation roll
8CExclusion of automatic telling machine sites from valuation roll
8DPower of Scottish Ministers to remove exempt status of lands and heritages
9 Duties of assessors.
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13Times for giving notices. etc.
14Stated case to Lands Valuation Appeal Court to set forth reasons for decision.
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Rating
16 Transference of liability for owners’ rates and consequential reduction of rents.
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Contributions in aid of rates by police authorities.
20A Contributions by police authorities.
21 Contributions in aid of rates by Commissioners of Northern Lighthouses.
22 Exemption of churches, etc. from rates.
22A Exemption of certain fishings from rates.
23 Provisions as to the rates payable by charitable and other organisations.
Part III Valuation and Rating of Gas Boards
24 Valuation and rating of Gas Boards.
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV Exchequer Grants
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28 Amendment of s. 11 (1) of Act of 1954.
29 Duration of Part IV.
Part V Miscellaneous and Consequential Provisions
30 Calculation or apportionment of sums to be according to net annual valuation.
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Amendment of ss. 239 to 241 of Act of 1947.
34 Amendment of s. 248 of Act of 1947.
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36 Amendment of Seventh Schedule to Housing (Scotland) Act, 1950.
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38 Amendment of s. 1 (9) of Land Drainage (Scotland) Act, 1941.
39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41 Financial Provisions.
42 Provisions as to orders.
43Interpretation.
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45 Short title and extent.
SCHEDULES
FIRST SCHEDULE . . .
SECOND SCHEDULE . . .
THIRD SCHEDULE Reduction of Rents
1Where immediately before the commencement of the year first commencing...
2Where immediately before the commencement of the relevant year any...
3(1) Where immediately before the commencement of the relevant year...
4Where immediately before the commencement of the relevant year any...
5(1) Where by virtue of any condition contained in a...
6—8. . . . . . . . . ....
9Where at the commencement of the relevant year the amount...
10The enactments referred to in the last foregoing paragraph are—...
11Where the maximum rent of any dwelling–house which immediately before...
12Where at any time after the commencement of the relevant...
13It shall be the duty of any landlord who by...
14Any dispute as to the amount of the owner’s share...
15For the purposes of this Schedule— (a) the expression “lease”...
FOURTH SCHEDULE New Provisions for Rating Gas Boards
Part I
Calculation of rateable value on which rates are to be assessed
1The provisions of this Part of this Schedule shall have...
2. . . . . . . . . ....
3For the purposes of this Schedule the standard number of...
4(1) For the basic year and each year subsequent to...
5(1) Each Gas Board’s rateable valuation for any year shall...
6The amount which, in accordance with the last foregoing paragraph,...
7. . . . . . . . . ....
8. . . . . . . . . ....
Part II
Supplementary Provisions
9It shall be the duty of each Gas Board, before...
10On receipt of a statement under the last foregoing paragraph,...
11(1) The provisions of this paragraph shall have effect in...
12. . . . . . . . . ....
FIFTH SCHEDULE
. . . . . . . . . ....
SIXTH SCHEDULE
. . . . . . . . . ....
SEVENTH SCHEDULE
. . . . . . . . . ....

Valuation and Rating (Scotland) Act 1956

1956 c.60

An Act to amend the law regarding valuation and rating in Scotland; to amend the provisions of the Local Government (Financial Provisions) (Scotland) Act, 1954, with respect to the payment of Exchequer Grants to local authorities in Scotland and with respect to the apportionment of the expenditure of joint bodies among their constituent authorities; and for purposes connected with the matters aforesaid.

Annotations:
Commencement Information
I1

Act wholly in force at Royal Assent.

Modifications etc. (not altering text)
C1

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C3

Act modified by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 1 (6), 43, 45 (2), Sch. 1 para. 2 (4), Sch. 4 para. 3 (1)

C7

Act (as included in Valuation Acts) applied (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 111(9) (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2(a)