An Act to amend the law with respect to rating in Scotland, and for purposes incidental thereto or connected therewith.
[15th December 1926]
Modifications etc. (not altering text)
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
C2Unreliable marginal note
C3Act explained by National Heritage (Scotland) Act 1985 (c. 16, SIF 78), s. 20
C4Act 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)
C5Act modified by Dockyard Services Act 1986 (c. 52, SIF 58), s. 3 (1) (c)
C6Act modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 4 (1), 26 (1)
C7Act applied by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), ss. 5 (7), 26 (1)
C8Act applied (prosp.) by Local Government Finance Act 1992 (c. 14), ss. 111(9), 119(2) (with s. 118(1)(2)(4))
C9Act applied (1.4.1992) by Valuation and Rating (Scotland) Act 1956 (c. 60), s. 22(3) (as substituted by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13, para. 10 (with s. 118(1)(2)(4))); S.I. 1992/818, art. 2(a)
Commencement Information
I1Act wholly in force at 16.5.1927 by s. 31(2) (now repealed)
Textual Amendments
F1S. 1 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
(1)–(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
Textual Amendments
F2S. 2 (1)–(3) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
F3S. 2 (4) repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV
Textual Amendments
Textual Amendments
F5S. 5 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
Textual Amendments
F6S. 6 repealed by Education (Scotland) Act 1946 (c. 72), Sch. 8
Textual Amendments
F7S. 7 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
Textual Amendments
F8S. 8 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
Textual Amendments
F9S. 9 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
Textual Amendments
F10S. 10 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
Section one of the M1Rating Exemptions (Scotland) Act, 1874 (which contains provisions whereby churches and certain other lands and heritages are not liable to local rates), shall cease to have effect—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
(b)as regards local rates payable . . . F12 in the case of ground exclusively appropriated as burial ground where such ground belongs to a local authority or to a company or persons selling the exclusive right of burial in lairs therein, or trading as cemetery owners for profit;
. . . F13
Textual Amendments
F11S. 11 (a) repealed retrospectively by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. I
F12Words repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III
F13Words repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
Marginal Citations
Textual Amendments
Textual Amendments
F15S. 13 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
(1)Every valuation roll made up in accordance with the M2Lands Valuation (Scotland) Act, 1854, . . . F16, shall in addition, to the other particulars required by the said Acts show [F17the net annual value and also,] the rateable value of the lands and heritages . . . F18, and the provisions of the M3Lands Valuation (Scotland) Act, 1854 (including, without prejudice to the said generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals) shall apply accordingly.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
Textual Amendments
F16Words repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV
F17Words inserted by Local Government (Scotland) Act 1929 (c. 25), s. 49 (1)
F18Words repealed by Local Government (Scotland) Act 1929 (c. 25), s. 49 (1)
F19S. 14 (2) (3) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6
F20Ss. 14 (4), 15–17 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
Marginal Citations
Textual Amendments
F21Ss. 14 (4), 15–17 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
Textual Amendments
F22S. 18 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
Textual Amendments
F23Ss. 19—24 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28
Textual Amendments
F24S. 25 (1) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
F25S. 25 (2) (3) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
F26S. 25 (4) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
F27S. 25 (5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
F28S. 25 (6) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9
Textual Amendments
F29S. 26 repealed by Statute Law (Repeals) Act 1977 (c. 18), s. 1 (1), Sch. 1 Pt. XI
Textual Amendments
(1)In this Act, unless the context otherwise requires—
. . . F31
the expression “rate” includes any rate, charge and assessment the proceeds of which are applicable to public local purposes and which is leviable on lands and heritages;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32
(2)Any reference in this Act to any statutory provision shall be construed as a reference to the statutory provision as amended or extended or applied by any subsequent Act, including this Act.
(3)—(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33
Textual Amendments
F31Definitions repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14, Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV and Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV
F32Definitions repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14, Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV and Local Government (Scotland) Act 1975 (c. 30), Sch. 7
Textual Amendments
F34Ss. 30, 31 (2) repealed by Statute Law Revision Act 1950 (c. 6)
(1)This Act may be cited as the Rating (Scotland) Act, 1926.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35
(3)This Act shall apply to Scotland only.
Textual Amendments
F35Ss. 30, 31 (2) repealed by Statute Law Revision Act 1950 (c. 6)
Modifications etc. (not altering text)
C10 Unreliable marginal note.
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Textual Amendments
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Textual Amendments
F37Sch. 2 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F38Sch. 3 repealed by Statute Law Revision Act 1950 (c. 6)