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Valuation and Rating (Scotland) Act 1956

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22[F1(1)No non–domestic rate shall be levied on any premises to the extent that they consist of—

(a)a building occupied by a religious body and used for the purpose of religious worship;

(b)a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or

(c)any premises occupied by a religious body and used by it for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above.

(1A)Subsection (1) above shall have effect with respect to the year 1990–91 and each subsequent year.

(1B)Subsection (1) (c) above shall have effect also with respect to the year 1989–90.]

[F2(1A)Without prejudice to subsection (1) of this section, in respect of the year 1989–90 and of any subsequent year, no rate shall be levied on any premises to the extent that they are occupied by a religious body and used by it for such purposes and to such extent for those purposes as the Secretary of State may prescribe by order made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.]

(2)Where any such premises as are mentioned in [F3sub–section (1) or (1A) of this section]form part of other lands and heritages and are not entered separately in the valuation roll, the [F4net]annual value of those lands and heritages shall be apportioned between the said premises and the remainder of the lands and heritages, and the [F4net]annual values of such premises and of such remainder shall be shown separately in the valuation roll.

[F5(2A)Where any such premises as are mentioned in subsection (1A) of this section are used to an extent for a use other than one so prescribed, the net annual value of or attributable to the premises shall be apportioned as between these respective uses and the amounts so apportioned shall be shown separately in the valuation roll.]

(3)The provisions of the Valuation Acts (including, without prejudice to the foregoing generality, the provisions with respect to persons whose property is valued and with respect to appeals and complaints) shall apply with regard to any matter required by [F6sub–section (2) or (2A) of this section]to be shown in the valuation roll.

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

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