General Rate Act 1967
General Rate Act 1967 (1967 c. 9)
- General Rate Act 1967 (1967 c. 9)
- PART I The general rate
- 1 Rating areas and rating authorities.
- 2 The general rate.
- 3 Making of rate.
- 4 Publication of rate.
- 5 Demand note for rate.
- 6 Amendment of rate.
- 7 Appeal against rate.
- 8 Restriction on amount recoverable in certain cases.
- 9 Refund of overpayments.
- 10 Certificates and statements as to rate, etc.
- PART II Provisions as to precepts
- 11 Power and duty to make sufficient precepts.
- 12 Provisions as to precepts by certain authorities.
- 13 Precepts by other authorities.
- 14 Precepts-general.
- 15 General power for securing payment of precepts.
- PART III Liability, valuation, reliefs, etc.
- Liability and assessment to rate
- 16 Liability to be rated in respect of occupation of property.
- 17 Liability to be rated in respect of certain unoccupied property.
- 18 General provisions as to liability and assessment to rate.
- Valuation of hereditaments—general provisions
- 19 Ascertainment of rateable value-general rule.
- 20 Valuation according to tone of list.
- 21 Hereditaments containing plant and machinery.
- 22 Determination of certain questions as to plant and machinery.
- 23 Adjustment of gross value by reference to provision of or payment for services, etc.
- 24 Buildings occupied in parts.
- 25 Hereditaments which are partly occupied.
- Liability and valuation—special cases
- 26 Agricultural premises.
- 27 Land used as plantation, etc.
- 28 Advertising stations.
- 29 Rights of sporting.
- 30 County and voluntary school premises.
- 31 Statutory water undertakings.
- 32 Railway or canal premises.
- 33 Gas authorities.
- 34 Electricity boards.
- 35 Mining, quarrying, dock, rediffusion, etc., undertakings.
- 36 Tin, lead and copper mines.
- Premises used for public purposes
- 37 Hereditaments occupied by or on behalf of Crown.
- 38 Contributions in aid of rates in respect of court buildings, police stations, etc.
- Miscellaneous exemptions and reliefs
- 39 Relief for places of religious worship.
- 40 Relief for charitable and other organisations.
- 41 Exemption for certain property of Trinity House.
- 42 Exemption of sewers, etc.
- 43 Exemption of property of drainage authorities.
- 44 Exemption of parks, etc.
- 45 Relief in respect of facilities for disabled persons.
- 46 Relief for air-raid protection works.
- 47 Temporary relief for certain hereditaments previously exempt.
- Special reliefs in respect of dwellings
- 48 Reduction of rates on dwellings by reference to domestic element of rate support grants.
- 49 Right to rebate in respect of rates on dwelling.
- 50 Right to pay rates on dwelling by instalments.
- 51 Discount in respect of rates on dwelling-house.
- 52 Temporary power to reduce rateable value of dwellinghouses, etc.
- General remissions, reductions and allowances
- 53 Reduction or remission of rate.
- 54 Uniform discount in respect of rates on all hereditaments.
- PART IV Bearing of rates by persons other than occupier
- 55 Rating of owners instead of occupiers.
- 56 Payment or collection of rates by owners by agreement.
- 57 Provisions supplementary to ss.55 and 56.
- 58 Deduction of rates from rent by lessees for short terms.
- 59 Deduction from rent of rates omitted to be paid by owner.
- 60 Owner's liability for rates where occupier entitled to diplomatic immunity.
- 61 Recovery of rates from tenants and lodgers.
- 62 Recovery of rates unpaid by owner.
- 63 Deduction from rent etc. of rates by certain tenants of mines.
- 64 Deduction from rent of rate in respect of land used as plantation, etc.
- 65 Deduction from rent in respect of rate for rights of sporting.
- 66 General provision as to deduction of rates from rent, etc.
- PART V Valuation lists
- Maintenance of, and preparation of new, valuation lists
- 67 The valuation list.
- 68 New valuation lists.
- Alterations of current valuation list
- 69 Proposals for alteration of current valuation list.
- 70 Provision for objections to proposals.
- 71 Unopposed proposals.
- 72 Agreed alterations after proposal.
- 73 Opposed proposals.
- 74 Proposals objected to by valuation officer.
- 75 Two or more proposals in respect of same hereditament.
- 76 Appeals to local valuation courts against objections to proposals.
- 77 Appeal from decision of local valuation court to Lands Tribunal.
- 78 Arbitration with respect to proposals.
- 79 Effect of alterations to valuation list made in pursuance of proposals.
- 80 Alteration of valuation list without proposal.
- 81 Supplementary provisions as to proceedings.
- 82 Power for valuation officer to call for returns.
- 83 Use of returns as evidence.
- 84 Evidence of valuation lists.
- 85 Duty of local authorities with respect to alteration of valuation list.
- 86 Powers of entry of valuation officer.
- 87 Duty of rating authority to give effect to directions as to alteration of valuation list.
- Local valuation courts and panels
- 88 Constitution of local valuation courts and panels.
- 89 Schemes for purposes of s.88.
- 90 Disqualification for membership of panel.
- 91 New schemes for purposes of s.88.
- 92 Staff, expenses etc. of local valuation panels and courts.
- Supplementary provisions
- 93 Membership of local authority etc. not to be disqualification in certain cases.
- 94 Use of public rooms.
- 95 Remuneration and expenses of valuation officers.
- PART VI DISTRESS FOR RATES
- 96 Enforcement of payment of rates.
- 97 Application for warrant of distress.
- 98 Statement of case on application for warrant.
- 99 Execution of warrant of distress.
- 100 Costs of obtaining warrant of distress.
- 101 Charges for levying distress.
- 102 Imprisonment in default of sufficiency of distress.
- 103 Inquiry as to means before issue of warrant of commitment.
- 104 Attendance of defaulter for purposes of inquiry.
- 105 Abatement of proceedings on payment of rate and costs.
- 106 Jurisdiction of justices.
- 107 Application of other Acts.
- PART VII Miscellaneous and general
- 108 Inspection of documents.
- 109 Service of notices, etc.
- 110 Inquiries.
- 111 Interest in municipal property not to disqualify.
- 112 Treatment of certain payments.
- 113 Power to make rules.
- 114 Rules, regulations and orders-general provisions.
- 115 Interpretation.
- 116 Construction of references etc.
- 117 Repeals and savings.
- 118 Application to Isles of Stilly.
- 119 Short title, extent and commencement.
- SCHEDULES
- SCHEDULE 1 RATING OF UNOCCUPIED PROPERTY.
- Liability to be rated in respect of certain unoccupied property
- Determination of rateable values
- Completion of newly erected or altered buildings
- Supplemental
- SCHEDULE 2 TRANSITIONAL PROVISIONS AS TO VALUATION ACCORDING TO TONE OF LIST.
- SCHEDULE 3 CLASSES OF MACHINERY AND PLANT DEEMED TO BE PART OF HEREDITAMENT.
- CLASS 1
- CLASS 2
- CLASS 3
- CLASS 4
- CLASS 5
- SCHEDULE 4 VALUATION OF WATER HEREDITAMENTS OF STATUTORY WATER UNDERTAKING.
- Ascertainment of cumulo-value for undertaking
- Rateable value of water hereditaments
- Adjustment of cumulo-value during currency of valuation lists
- Alterations of valuation lists consequential on adjustment of cumulo-value
- Other alterations of valuation lists with respect to water hereditaments
- Apportionment etc., of cumulo-value
- Ascertainment of average water supplies
- Interpretation
- Modifications in cases of new undertakings, amalgamations etc.
- SCHEDULE 5 RAILWAY OR CANAL PREMISES.
- Amount of payments in lieu of rates
- Supplementary provisions
- SCHEDULE 6 GAS BOARDS.
- Calculation of rateable value of notional hereditament
- Supplementary provisions
- SCHEDULE 7 ELECTRICITY BOARDS.
- PART I CALCULATION OF RATEABLE VALUE ON WHICH RATES ARE TO BE ASSESSED
- Rateable value of notional hereditament
- Valuation of activities
- Determination of aggregate value of activities
- Determination of Board's basic value
- Meaning of " output " and " standard output "
- Provisions as to generating activities and capacity
- Provisions as to aggregate net annual value
- PART II SUPPLEMENTARY PROVISIONS
- SCHEDULE 8 CHARITIES EXCLUDED FROM MANDATORY RELIEF.
- SCHEDULE 9 REBATES UNDER S. 49.
- Reckonable rates
- Reckonable income and appropriate limits thereof
- Affording of rebates
- Interpretation
- SCHEDULE 10 PAYMENT OF RATES ON DWELLING BY INSTALMENTS.
- SCHEDULE 11 TEMPORARY REDUCTION OF RATEABLE VALUE IN CERTAIN CIRCUMSTANCES.
- SCHEDULE 12 FORMS OF DOCUMENTS A.
- SCHEDULE 13 USE OF PREMISES AS PRIVATE DWELLING.
- SCHEDULE 14 REPEALS.
- PART I ENACTMENTS REPEALED
- PART II REVOCATIONS OF, OR IN, STATUTORY INSTRUMENTS
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