Valuation and Rating (Scotland) Act 1956

[F1 Calculation of rateable value on which rates are to be assessedS

1SThe provisions of this Part of this Schedule shall have effect for the purpose of calculating in respect of the year [F2subsequent to the year following the appointed day] (hereinafter referred to as “the basic year”) and of any subsequent year, the rateable value of the lands and heritages which a Gas Board are to be treated as occupying as mentioned in subsection (1) of section twenty–four of this Act.

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(3)The power to make an order conferred on the Secretary of State by this paragraph shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

[F43SFor the purposes of this Schedule the standard number of therms shall be 157, 613, 661]

4(1)For [F5the basic year and] each year subsequent to the basic year each Gas Board’s basic rateable valuation shall be adjusted in accordance with the following provisions of this paragraph, and such basic rateable valuation as so adjusted shall be the rateable valuation of that Board’s undertaking for that year.S

(2)For each such year each Gas Board shall—

(a)estimate and certify the total number of therms supplied by the Board to consumers in [F6Scotland] during the twelve months ending with the thirty–first day of March falling within the immediately preceding year, and

(b)calculate and certify the amount by which that total exceeds, or falls short of, the Board’s standard number of therms;

and the Board’s basic rateable valuation shall be adjusted for that year by multiplying it by the fraction of which—

(i)the numerator is the Board’s standard number of therms increased by one–fifth of the said excess, or, as the case may be, decreased by one–fifth of the said deficiency, and

(ii)the denominator is the Board’s standard number of therms.

5(1)Each Gas Board’s rateable valuation for any year shall be apportioned in respect of that year among all separately rated areas in which any therms were supplied by the Board to consumers, or manufactured by the Board, during the twelve months ending with the thirty–first day of March falling within the immediately preceding year, and the proportion of the rateable valuation to be allocated to any one of those areas shall be ascertained by multiplying the rateable valuation by the fraction of which—S

(a)the numerator is the number of therms supplied by the Board to consumers in that area during the said twelve months, as estimated and certified by the Board, plus nine–tenths of the number of therms (if any) manufactured in that area by the Board during the said twelve months, as so estimated and certified, and

(b)the denominator is the total number of therms supplied by the Board to consumers in [F7Scotland]during the said twelve months, as estimated and certified by the Board, plus nine–tenths of the total number of therms manufactured by the Board during the said twelve months, as so estimated and certified.

(2)For the purpose of the apportionment in respect of any year of a Gas Board’s rateable valuation for that year among separately rated areas, all such areas which are in existence at the commencement of the said year shall be deemed to have existed during the twelve months ending with the thirty–first day of March falling within the immediately preceding year and to have had the same boundaries during the said twelve months as they have at the commencement of the first–mentioned year.

6SThe amount which, in accordance with the last foregoing paragraph, is allocated for any year to a separately rated area, in the case of a Gas Board, shall be the rateable value and the net annual value of the lands and heritages which that Board is to be treated as occupying in that area for that year.

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8S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9]