General Rate Act 1967
PART IThe general rate
1Rating areas and rating authorities.
2The general rate.
3Making of rate.
4Publication of rate.
5Demand note for rate.
6Amendment of rate.
7Appeal against rate.
8Restriction on amount recoverable in certain cases.
9Refund of overpayments.
10Certificates and statements as to rate, etc.
PART IIProvisions as to precepts
11Power and duty to make sufficient precepts.
12Provisions as to precepts by certain authorities.
13Precepts by other authorities.
14Precepts-general.
15General power for securing payment of precepts.
PART IIILiability, valuation, reliefs, etc.
Liability and assessment to rate
16Liability to be rated in respect of occupation of property.
17Liability to be rated in respect of certain unoccupied property.
18General provisions as to liability and assessment to rate.
Valuation of hereditaments—general provisions
19Ascertainment of rateable value-general rule.
20Valuation according to tone of list.
21Hereditaments containing plant and machinery.
22Determination of certain questions as to plant and machinery.
23Adjustment of gross value by reference to provision of or payment for services, etc.
24Buildings occupied in parts.
25Hereditaments which are partly occupied.
Liability and valuation—special cases
26Agricultural premises.
27Land used as plantation, etc.
28Advertising stations.
29Rights of sporting.
30County and voluntary school premises.
31Statutory water undertakings.
32Railway or canal premises.
33Gas authorities.
34Electricity boards.
35Mining, quarrying, dock, rediffusion, etc., undertakings.
36Tin, lead and copper mines.
Premises used for public purposes
37Hereditaments occupied by or on behalf of Crown.
38Contributions in aid of rates in respect of court buildings, police stations, etc.
Miscellaneous exemptions and reliefs
39Relief for places of religious worship.
40Relief for charitable and other organisations.
41Exemption for certain property of Trinity House.
42Exemption of sewers, etc.
43Exemption of property of drainage authorities.
44Exemption of parks, etc.
45Relief in respect of facilities for disabled persons.
46Relief for air-raid protection works.
47Temporary relief for certain hereditaments previously exempt.
Special reliefs in respect of dwellings
48Reduction of rates on dwellings by reference to domestic element of rate support grants.
49Right to rebate in respect of rates on dwelling.
50Right to pay rates on dwelling by instalments.
51Discount in respect of rates on dwelling-house.
52Temporary power to reduce rateable value of dwellinghouses, etc.
General remissions, reductions and allowances
53Reduction or remission of rate.
54Uniform discount in respect of rates on all hereditaments.
PART IVBearing of rates by persons other than occupier
55Rating of owners instead of occupiers.
56Payment or collection of rates by owners by agreement.
57Provisions supplementary to ss.55 and 56.
58Deduction of rates from rent by lessees for short terms.
59Deduction from rent of rates omitted to be paid by owner.
60Owner's liability for rates where occupier entitled to diplomatic immunity.
61Recovery of rates from tenants and lodgers.
62Recovery of rates unpaid by owner.
63Deduction from rent etc. of rates by certain tenants of mines.
64Deduction from rent of rate in respect of land used as plantation, etc.
65Deduction from rent in respect of rate for rights of sporting.
66General provision as to deduction of rates from rent, etc.
PART VValuation lists
Maintenance of, and preparation of new, valuation lists
67The valuation list.
68New valuation lists.
Alterations of current valuation list
69Proposals for alteration of current valuation list.
70Provision for objections to proposals.
71Unopposed proposals.
72Agreed alterations after proposal.
73Opposed proposals.
74Proposals objected to by valuation officer.
75Two or more proposals in respect of same hereditament.
76Appeals to local valuation courts against objections to proposals.
77Appeal from decision of local valuation court to Lands Tribunal.
78Arbitration with respect to proposals.
79Effect of alterations to valuation list made in pursuance of proposals.
80Alteration of valuation list without proposal.
81Supplementary provisions as to proceedings.
82Power for valuation officer to call for returns.
83Use of returns as evidence.
84Evidence of valuation lists.
85Duty of local authorities with respect to alteration of valuation list.
86Powers of entry of valuation officer.
87Duty of rating authority to give effect to directions as to alteration of valuation list.
Local valuation courts and panels
88Constitution of local valuation courts and panels.
89Schemes for purposes of s.88.
90Disqualification for membership of panel.
91New schemes for purposes of s.88.
92Staff, expenses etc. of local valuation panels and courts.
Supplementary provisions
93Membership of local authority etc. not to be disqualification in certain cases.
94Use of public rooms.
95Remuneration and expenses of valuation officers.
PART VIDISTRESS FOR RATES
96Enforcement of payment of rates.
97Application for warrant of distress.
98Statement of case on application for warrant.
99Execution of warrant of distress.
100Costs of obtaining warrant of distress.
101Charges for levying distress.
102Imprisonment in default of sufficiency of distress.
103Inquiry as to means before issue of warrant of commitment.
104Attendance of defaulter for purposes of inquiry.
105Abatement of proceedings on payment of rate and costs.
106Jurisdiction of justices.
107Application of other Acts.
PART VIIMiscellaneous and general
108Inspection of documents.
109Service of notices, etc.
110Inquiries.
111Interest in municipal property not to disqualify.
112Treatment of certain payments.
113Power to make rules.
114Rules, regulations and orders-general provisions.
115Interpretation.
116Construction of references etc.
117Repeals and savings.
118Application to Isles of Stilly.
119Short title, extent and commencement.
SCHEDULES
SCHEDULE 1RATING OF UNOCCUPIED PROPERTY.
Liability to be rated in respect of certain unoccupied property
1(1) Where, in the case of any rating area in...
2No rates shall be payable under paragraph 1 of this...
3The Minister may by regulations provide that rates shall not...
4Section 40 of this Act shall apply in relation to...
Determination of rateable values
5(1) Subject to the provisions of this Schedule, the rateable...
6(1) A rating authority may request the valuation officer to...
Completion of newly erected or altered buildings
7For the purposes of paragraph 1 of this Schedule, a...
8(1) Where a rating authority are of opinion—
9In the case of a building to which work remains...
10Where by reason of the structural alteration of any building...
Supplemental
11(1) Where a person for the time being liable to...
12No rate shall be payable under paragraph 1 of this...
13Any amount due in respect of rates payable by virtue...
14In calculating any period for the purposes of this Schedule,...
15In this Schedule, the following expressions have the following meanings...
SCHEDULE 2TRANSITIONAL PROVISIONS AS TO VALUATION ACCORDING TO TONE OF LIST.
1Where a proposal for the alteration of a valuation list...
2Where a further proposal for the alteration of the valuation...
SCHEDULE 3CLASSES OF MACHINERY AND PLANT DEEMED TO BE PART OF HEREDITAMENT.
CLASS 1
1Machinery and plant (together with the shafting, pipes, cables, wires...
CLASS 2
2Lifts and elevators mainly or usually used for passengers.
CLASS 3
3Railway and tramway lines and tracks.
CLASS 4
4Such part of any plant or any combination of plant...
CLASS 5
5(1) A pipe-line, that is to say, a pipe or...
SCHEDULE 4VALUATION OF WATER HEREDITAMENTS OF STATUTORY WATER UNDERTAKING.
Ascertainment of cumulo-value for undertaking
1(1) There shall be ascertained in accordance with the provisions...
Rateable value of water hereditaments
2The amount of the cumulo-value as determined under paragraph 1(7)...
Adjustment of cumulo-value during currency of valuation lists
3(1) If in any of the successive periods of five...
Alterations of valuation lists consequential on adjustment of cumulo-value
4(1) Where the cumulo-value for an undertaking has been adjusted...
Other alterations of valuation lists with respect to water hereditaments
5(1) Where, after the valuation officer has transmitted a valuation...
Apportionment etc., of cumulo-value
6(1) Any provision of this Schedule relating to the apportionment...
Ascertainment of average water supplies
7(1) The yearly average supply of any or all undertakers...
Interpretation
8(1) For the purposes of this Schedule—
Modifications in cases of new undertakings, amalgamations etc.
9(1) The provisions of this paragraph shall have effect as...
10(1) Where an undertaking for the supply of water, not...
11(1) Where— (a) the first calendar year during the whole...
SCHEDULE 5RAILWAY OR CANAL PREMISES.
PART I
Amount of payments in lieu of rates
1The amount of the payment in any year by any...
2(1) For each year there shall be determined the number...
3(1) The amount to be paid in any year by...
PART II
Supplementary provisions
4(1) The sums falling to be paid for any year...
5Without prejudice to the powers to make orders conferred by...
6(1) No order shall be made under paragraph 3(1)(b) or...
7Without prejudice to the power to make regulations conferred on...
8(1) In determining the rateable value of any office premises...
SCHEDULE 6GAS BOARDS.
PART I
Calculation of rateable value of notional hereditament
1The provisions of this Part of this Schedule shall have...
2(1) Subject to sub-paragraph (2) of this paragraph, for the...
3For the purposes of this Part of this Schedule, the...
4(1) For each year each Gas Board shall—
5(1) Subject to sub-paragraph (4) of this paragraph and to...
6The amount which, in accordance with paragraph 5 of this...
PART II
Supplementary provisions
7As respects each rating area in which a Gas Board...
8On receipt of a statement under paragraph 7 of this...
9The duty imposed on a Gas Board by paragraph 7...
10Where the valuation officer notifies the amount of a rateable...
11(1) The provisions of this paragraph shall have effect, in...
12The powers conferred on the Minister of Power by sections...
13For the purposes of section 33(2)(f) of this Act, paragraph...
14Before making any order under section 33(5) or (6) of...
SCHEDULE 7ELECTRICITY BOARDS.
PART ICALCULATION OF RATEABLE VALUE ON WHICH RATES ARE TO BE ASSESSED
Rateable value of notional hereditament
1The rateable value for any year of the hereditament which,...
Valuation of activities
2(1) The value of an Electricity Board's distribution or generating...
Determination of aggregate value of activities
3(1) In the case of the Generating Board, the aggregate...
Determination of Board's basic value
4The basic value of an Electricity Board for any year...
5(1) Subject to sub-paragraph (2) of this paragraph, the basic...
6The adjustment mentioned in paragraph 4 of this Schedule shall...
Meaning of " output " and " standard output "
7For the purposes of the foregoing provisions of this Schedule,...
Provisions as to generating activities and capacity
8(1) For the purposes of this Schedule an Electricity Board...
Provisions as to aggregate net annual value
9(1) For the purposes of this Schedule the aggregate net...
PART IISUPPLEMENTARY PROVISIONS
10It shall be the duty of each Electricity Board, before...
11Before 15th November preceding the beginning of the rate period...
12Before the said 15th November the Commissioners shall notify to...
13The Commissioners shall calculate the rateable value of the hereditament...
14Where the Commissioners notify the amount of a rateable value...
15For the purposes of section 34(2)(c) of this Act, paragraph...
16Before making any order under paragraph 2(2) or the proviso...
SCHEDULE 8CHARITIES EXCLUDED FROM MANDATORY RELIEF.
1The universities of Birmingham, Bristol, Cambridge, Durham, East Anglia, Essex,...
2The colleges, institutions and schools of the universities of Durham,...
3The Federated Institutes of the British Postgraduate Medical Federation, with...
4The Manchester College of Science and Technology.
5The Battersea College of Technology, the Birmingham College of Advanced...
6The colleges and halls in the universities of Oxford and...
SCHEDULE 9REBATES UNDER S. 49.
PART I
Reckonable rates
1In the case of a rebate application by such a...
2In the case of a rebate application by such a...
3In the case of a rebate application by such a...
4Where, at the date of the making of a rebate...
5In the case of a rebate application by one of...
6If any of the additional persons referred to in paragraph...
7Where a rebate application in respect of, or of part...
8Where a rate period falls partly in one rebate period...
PART II
Reckonable income and appropriate limits thereof
9For the purposes of a rebate application in respect of...
10If— (a) at the date of the making of the...
11There shall be left out of account for the purposes...
12The limit of income for the purposes of section 49(1)(b)...
13The appropriate limit specified in paragraph 12 of this Schedule...
14The Minister, with the approval of the Treasury, may by...
15For the purposes of this Part of this Schedule, an...
PART III
Affording of rebates
16Where on any rebate application a rebate is granted in...
17If the rebate is granted before any of the relevant...
18If the rebate is granted after all the relevant rates...
19If the rebate is granted after some but not all...
20Notwithstanding anything in paragraphs 17 to 19 of this Schedule,...
21Where in a case falling within paragraph 16(b)(i) of this...
22In any other case falling within paragraph 16(b) of this...
23If at the time when a payment of rebate falls...
24Where the amount of the relevant rates recoverable is for...
25Where the rating authority are for the time being affording...
PART IV
Interpretation
26In this Schedule, the following expressions have the following meanings...
SCHEDULE 10PAYMENT OF RATES ON DWELLING BY INSTALMENTS.
1Subject to paragraph 2 of this Schedule, a notice by...
2Where under paragraph 1 of this Schedule a notice under...
3Where a notice under the said section 50(1) in respect...
4The number of the instalments specified in any statement under...
5The amounts specified in any statement under the said paragraph...
6A notice under the said section 50(1) shall cease to...
SCHEDULE 11TEMPORARY REDUCTION OF RATEABLE VALUE IN CERTAIN CIRCUMSTANCES.
1(1) If an order of the Minister under section 52...
2For the purposes of this Schedule— (a) the question whether...
SCHEDULE 12FORMS OF DOCUMENTS A.
SCHEDULE 13USE OF PREMISES AS PRIVATE DWELLING.
1The provisions of this Schedule shall have effect for the...
2(1) If in the case of a hereditament which is...
3A hereditament shall be deemed not to be used for...
4A hereditament or premises shall not be deemed to be...
5Where part only of a hereditament is used for purposes...
SCHEDULE 14REPEALS.
PART IENACTMENTS REPEALED
PART IIREVOCATIONS OF, OR IN, STATUTORY INSTRUMENTS
1The Gas Boards (Rateable Values) Order 1962 (S.I. 1962 No....
2The Electricity Boards (Rateable Values) Order 1962 (S.I. 1962 No....
3The Rating of Owners Order 1962 (S.I. 1962 No. 2016)....
4The Rating (Charitable Institutions) Order 1963 (S.I. 1963 No. 1361)....
5Article 4 of the Transport Boards (Adjustment of Payments) Order...
6The Rating (Charitable Institutions) Order 1965 (S.I. 1965 No. 1726)....
7The Rating (Charitable Institutions) Order 1966 (S.I. 1966 No. 198)....

General Rate Act 1967

1967 Chapter 9

An Act to consolidate certain enactments relating to rating and valuation in England and Wales.

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—