Rating and Valuation (Apportionment) Act 1928 (Repealed 19.5.1997)

Part II.E+W+S Non–Textile Factories and Workshops.

4 Entries in valuation lists as to industrial hereditaments.S

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(2)For the purpose of determining in what proportions an industrial hereditament is occupied and used for industrial purposes and for other purposes respectively, the following provisions shall have effect:—

(a)The hereditament shall be deemed to be occupied and used for industrial purposes except in so far as any part thereof is, under this Act or under the enactments relating to the regulation of mines, factories and workshops, to be deemed neither to be, nor to form part of, a mine, factory, or workshop:

(b)Where the net annual value of a hereditament does not exceed fifty pounds or where the part of the net annual value of a hereditament attributable to purposes other than industrial purposes does not exceed ten per cent. of the part thereof attributable to industrial purposes, the hereditament shall be treated as if it were occupied and used wholly for industrial purposes; and where the part of the net annual value attributable to such other purposes exceeds ten per cent. of the part thereof attributable to industrial purposes, the part attributable to such other purposes shall not be treated as being attributable to those other purposes except in so far as it exceeds ten per cent. of the part attributable to industrial purposes:

(c)Where two or more hereditaments in the same occupation are, by virtue of the provisions of subsection (3) of the last foregoing section, treated as if they formed parts of a single hereditament, each of the several hereditaments shall be deemed to be occupied and used for industrial purposes and for other purposes respectively in the proportion in which, if all the hereditaments formed a single hereditament, that single hereditament would be deemed to be so occupied and used.

Provisions as to Freight–transport HereditamentsS

5 Definition of freight–transport hereditaments.S

(1)In this Act the expression “Freight–transport hereditament” means all or any of the following hereditaments:—

(a)a hereditament occupied and used wholly or partly for railway transport purposes as part of—

(i)a railway undertaking carried on by a railway company, for which a schedule of standard charges has been settled under the M1Railways Act, 1921, or to which such a schedule is for the time being applied under section thirty–three of that Act, being an undertaking whereof the railway is used for the conveyance of merchandise otherwise than by passenger train or carriage; and

(ii)a light railway undertaking carried on by a light railway company, being an undertaking whereof the light railway is used as a public railway for the conveyance of merchandise otherwise than by passenger train or carriage:

(b)A hereditament occupied and used wholly or partly for canal transport purposes as part of a canal undertaking whereof the canal is used for the conveyance of merchandise:

(c)A hereditament occupied and used wholly or partly for dock purposes as part of a dock undertaking being an undertaking whereof a substantial proportion of the volume of business is concerned with the shipping and unshipping of merchandise not belonging to or intended for the use of the undertakers:

Provided that a hereditament primarily occupied and used as offices for, or for purposes ancillary to, the general direction and management of a railway, canal or dock undertaking, shall not be deemed a freight–transport hereditament.

(2)In this Act the following expressions have the meanings hereby respectively assigned to them:—

• “Transport purposes” means all or any of the following purposes:—

(a)“railway transport purposes,” that is to say, all purposes connected with the conveyance or transport by railway of passengers and their luggage, or of carriages, parcels or merchandise, including the construction, maintenance and repair of all ways, works, machinery and plant used in connection with the undertaking;

(b)“canal transport purposes,” that is to say, all purposes connected with the conveyance or transport by canal, or by a railway forming part of a canal undertaking, of passengers and their luggage, or of carriages, parcels or merchandise, including the construction, maintenance and repair of all ways, works, machinery and plant used in connection with the undertaking;

(c)“dock purposes,” that is to say, all purposes connected with the shipping or unshipping at a dock of passengers and their luggage, or of carriages, parcels or merchandise, or the conveyance or transport thereof by a railway forming part of a dock undertaking, including the construction, maintenance and repair of all ways, works, machinery and plant used in connection with the undertaking, or connected with the provision of accommodation for vessels and their stores, equipment and tackle (including fishing tackle), whether for purposes of repair or otherwise.

(3)In this Act the following expressions have the meanings hereby respectively assigned to them, that is to say—

• “Canal undertaking” includes any inland navigation undertaking comprising as part thereof an inland navigation used for the conveyance of merchandise, and “canal” in relation to such an undertaking shall be construed as including an inland navigation:

• “Dock” includes any harbour, wharf, pier, jetty or other works in or at which vessels can ship or un–ship merchandise or passengers not being a pier or jetty primarily used for recreation:

• “Dock undertaking” means an undertaking carried on by a dock authority, but also includes any other undertaking comprising as part thereof a dock in so far only as its business is carried on at and in connection with that dock:

• “Dock Authority” means any person or body of persons, whether incorporated or not, who are authorised to construct or are owners or lessees of any dock authorised by or under any Act:

• “Light railway” includes a tramroad authorised by any special Act, but does not include any light railway laid wholly or mainly along [F3the carriageway of a public road (within the meaning of the Roads (Scotland) Act 1984)]and used wholly or mainly for the carriage of passengers:

• “Light railway company” includes any person or body of persons, whether incorporated or not, who are authorised to construct or are owners or lessees of any light railway authorised by or under any Act or who are working a light railway under any working agreement:

• “Merchandise” has the same meaning as that assigned to it by section fifty–seven of the M2Railways Act 1921:

• “Railway company” has the same meaning as that assigned to it by section eighty–five of the M3Railways Act, 1921:

• “Vessel” includes any ship or boat, or any other description of vessel used in navigation.

6 Entries in valuation lists as to freight–transport hereditaments.S

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(3)For the purpose of determining in what proportions a freight–transport hereditament is occupied and used for transport purposes and for other purposes, respectively, the hereditament shall be deemed to be occupied and used for transport purposes, except in so far as it is occupied and used for the purposes of a dwelling–house, hotel, or place of public refreshment:

(a)no part of a freight–transport hereditament which is so let out as to be capable of separate assessment shall be deemed to be occupied and used for transport purposes unless it is actually so occupied and used; and

(b)in the case of a hereditament occupied and used for canal–transport purposes as part of a canal undertaking or occupied and used for dock purposes as part of a dock undertaking no part of the hereditament, being a building, yard, or other place primarily occupied and used for warehousing merchandise not in the course of being transported, shall be deemed to be occupied and used for transport purposes.

MiscellaneousE+W+S

7 F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

8 Expenses.S

Any expenses incurred by the Commissioners of Inland Revenue in the execution of this Act shall be defrayed out of moneys provided by Parliament.

9 Application to Scotland.S

This Act shall apply to Scotland subject to the following modifications:—

(1)Sections one and two, and subsection (1) of section four, and subsections (1) and (2) of section six shall not apply:

(2)For any reference to a hereditament there shall be substituted a reference to lands and heritages within the meaning of the M4Lands Valuation (Scotland) Act, 1854:

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

(4)Paragraph (c) of subsection (1) of section five of this Act shall have effect as if there were added after the word “undertakers” the following words “or with the provision of accommodation for fishing vessels”:

(5)The valuation roll shall show by distinguishing mark or otherwise what lands and heritages [F7(other than lands and heritages in respect of which the rateable value is prescribed or determined by or under an order under section 6 of the Local Government (Scotland) Act 1975)]are respectively . . . F8, industrial lands and heritages, and freight–transport lands and heritages:

(6)Where industrial lands and heritages are occupied and used partly for industrial purposes and partly for other purposes, or where freight–transport lands and heritages are occupied and used partly for transport purposes and partly for other purposes, the net annual value shall be apportioned by the assessor according to the occupation and use for industrial purposes or for transport purposes, as the case may be, and the occupation and use for other purposes:

(7)Where freight–transport lands and heritages are not occupied and used for more than one transport purpose, the nature of that purpose shall be shown by distinguishing mark or otherwise in the valuation roll, and where freight–transport lands and heritages are occupied and used partly for one transport purpose and partly for either or both of the other transport purposes, the net annual value shall be apportioned by the assessor according to the occupation and use for the several transport purposes:

(8)Any apportionment by the assessor in pursuance of either of the foregoing paragraphs shall be shown in the valuation roll:

(9)The provisions of the M5Lands Valuation (Scotland) Act, 1854, as amended by any subsequent enactment (including, without prejudice to the foregoing generality, the provisions with respect to notices to persons whose property is valued and with respect to appeals), shall apply with regard to any particular required by the foregoing provisions of this section to be shown in the valuation roll in like manner as those provisions apply with regard to the particulars required by any other enactment to be so shown:

(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

(11)The expression “agricultural lands and heritages” means any lands and heritages used for agricultural or pastoral purposes only or as woodlands, market gardens, orchards, allotments or allotment gardens and any lands exceeding one quarter of an acre used for the purpose of poultry farming, but does not include any lands occupied together with a house as a park, garden or pleasure ground or any land kept or preserved mainly or exclusively for sporting purposes:

(12)Minerals which are being worked shall, for the purposes of this Act, be deemed to be lands and heritages occupied and used as a mine:

(13)The foregoing provisions shall apply to any valuation roll [F10made up under the Valuation Acts as defined in section 37 of the M6Local Government (Scotland) Act 1975], for the year beginning sixteenth May, nineteen hundred and twenty–nine, or for any subsequent year:

(14)The assessor shall be entitled at any reasonable time of day, on giving not less than twenty–four hours previous notice in writing to the occupier, to enter, survey, and value for the purposes of the M7Lands Valuation (Scotland) Act, 1854, and the Acts amending that Act, including this Act, any lands and heritages within the county or burgh . . . F11 for which he acts as assessor, and if any person refuses to admit the assessor to enter any lands and heritages or obstructs him in making his survey or valuation he shall be liable on conviction by a court of summary jurisdiction to a penalty not exceeding [F12[F13level 3]on the standard scale:]

(15). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

10†Short title, construction and extent.S

(1)This Act may be cited as the Rating and Valuation (Apportionment) Act, 1928.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

(3)This Act shall not extend to Northern Ireland.