Rating (Scotland) Act 1926 (1926 c. 47)

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1] S. 1 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

(1)–(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2] S. 2 (1)–(3) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] S. 2 (4) repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4] Ss. 3, 4 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] S. 5 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6] S. 6 repealed by Education (Scotland) Act 1946 (c. 72), Sch. 8

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7] S. 7 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8] S. 8 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] S. 9 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] S. 10 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

11 Abolition of exemption from local rates in certain cases.

Section one of the Rating 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—

[M1] 1874 c. 20.

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11] S. 11 (a) repealed retrospectively by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. I

(b) as regards local rates payable . . . 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;

[F12] Words repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. III

. . .

[F13] Words repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14] S. 12 repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV and Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15] S. 13 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

14 Provisions as to valuation roll.

(1) Every valuation roll made up in accordance with the Lands Valuation (Scotland) Act, 1854, . . . , shall in addition, to the other particulars required by the said Acts show the net annual value and also, the rateable value of the lands and heritages . . . , and the provisions of the Lands 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.

[M2] 1854 c. 91.

[F16] Words repealed by Statute Law (Repeals) Act 1975 (c. 10), Sch. Pt. XIV

[F17] Words inserted by Local Government (Scotland) Act 1929 (c. 25), s. 49 (1)

[F18] Words repealed by Local Government (Scotland) Act 1929 (c. 25), s. 49 (1)

[M3] 1854 c. 91.

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

[F19] S. 14 (2) (3) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

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

[F19] S. 14 (2) (3) repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 103:2), s. 34, Sch. 6

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20] Ss. 14 (4), 15–17 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

15—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F21] Ss. 14 (4), 15–17 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22] S. 18 repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

19—24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F23] Ss. 19—24 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

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

[F24] S. 25 (1) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

(2), (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25] S. 25 (2) (3) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F26] S. 25 (4) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F27] S. 25 (5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F28] S. 25 (6) repealed by Local Government (Scotland) Act 1929 (c. 25), Sch. 9

26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F29] S. 26 repealed by Statute Law (Repeals) Act 1977 (c. 18), s. 1 (1), Sch. 1 Pt. XI

27, 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F30] Ss. 27, 28, 29 (3)–(5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

29 Interpretation.

(1) In this Act, unless the context otherwise requires—

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;

[F31] Definitions 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

[F32] Definitions 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

(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] Ss. 27, 28, 29 (3)–(5) repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F34] Ss. 30, 31 (2) repealed by Statute Law Revision Act 1950 (c. 6)

31 †Short title, commencement and extent.

(1) This Act may be cited as the Rating (Scotland) Act, 1926.

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

[F35] Ss. 30, 31 (2) repealed by Statute Law Revision Act 1950 (c. 6)

(3) This Act shall apply to Scotland only.

FIRST SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F36] Sch. 1 repealed by Valuation and Rating (Scotland) Act 1956 (c. 60), Sch. 7 Pt. IV

SECOND SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F37] Sch. 2 repealed by Local Government (Scotland) Act 1947 (c. 43), s. 381, Sch. 14

THIRD SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F38] Sch. 3 repealed by Statute Law Revision Act 1950 (c. 6)