Rating (Scotland) Act 1926

2 Provisions as to parish rates

(1) Every parish council shall annually ascertain the amount required for the purposes of their powers and duties under the Acts of Parliament administered by them in the case of each of the parish rates applicable to the expenditure for those purposes, subject, in the case of the amount required by a parish council acting as a district board of control,-to the approval of the amount by the General Board of Control for Scotland, and where a parish is within the areas of two or more rating authorities the parish council shall, so far as necessary for the purposes of any of the said rates, apportion and allocate the amount required among the rating authorities according to the rateable valuations in the valuation roll of their respective areas so far as within the parish, except in the case of the first year after the commencement of this Act in which case the apportionment shall be according to the gross annual valuations in the valuation roll; and the parish council shall annually, on or before the fifteenth day of July, certify to the rating authority the amount required to be provided by that authority in the case of each parish rate.

(2) The rating authority shall, subject to any statutory limit applicable and to the provisions of this Act, levy, under the name of the rate appropriate in the case and within the area to which it relates, a rate of such amount as is necessary to meet the amount specified in the certificate, and shall collect and recover the rate and, from time to time as they collect it, and at such intervals, as the rating authority and the parish council may agree, and, failing agreement, as the Secretary of State, after consultation with the Scottish Board of Health, may determine, pay over to the parish council the amount collected up to the amount specified in the certificate, and so far as the amount specified in the certificate has not been paid over by that time the-rating authority shall annually on the first day of May pay over the balance to the parish council, notwithstanding that it has not then been collected.

(3) With respect to each parish rate, any surplus-in the hands of the rating authority which may arise in any one year shall be applied for the purposes of the ensuing year and in like manner any deficiency which may occur in any year shall be included in the rate for the ensuing year.

(4) The exemption from payment of the rate for the relief of the poor and of any other rate leviable by reference to the persons liable for that rate possessed and enjoyed by ministers in respect of their manses and glebes shall cease.