1 Churches, chapels, &c. not liable to local rates and assessments.
No assessment or rate under any general or local Act of Parliament for any county, burgh, parochial or other local purpose whatsoever, shall be assessed or levied upon or in respect of any church, chapel, meeting-house, or premises in Scotland exclusively appropriated to public religious worship, or upon or in respect of any ground exclusively appropriated as burial ground: Provided also, that such exemption shall continue although such church, chapel, meeting-house, or other premises, or any room belonging thereto, or any part thereof, may be used for Sunday or infant schools, or for the charitable education of the poor.
S. 1 restricted by Rating (Scotland) Act 1926 (c. 47), s.11