Parliamentary Papers

SCHEDULES.

5 Class

10

15

20

25

1-Houses and buildings without land other than gardens where the gross value does not exceed £15. Class 2-Houses and buildings without land other than gardens where the gross value exceeds £15 but does not exceed £20.

Class 3 Houses and buildings without land other than gardens where the gross value exceeds £20 but does not exceed £40.

Class 4 Houses and buildings without land other than gardens where the gross value exceeds £40 but does not exceed £100.

Class 5-Houses and buildings without land other than gardens where the gross value exceeds £100.

Maximum amount of Deduction.

An amount equal to two-fifths of the gross value.

£6 together with an amount equal to three-tenths of the amount by which the gross value exceeds £15.

£7 together with an amount equal to one-quarter of the amount by which the gross value exceeds £20.

£12 together with an amount equal to one-fifth of the amount by which the gross value exceeds £40.

£24, or £20 together with an amount equal to one-sixth of the amount by which the gross value exceeds £100, whichever is the greater.

PART II.

30

Class of Hereditaments.

Amount of Deduction.

1. Houses and buildings without An amount equal to 40 per

land other than gardens where the gross value does not exceed £15.

35 2. Houses and buildings without land other than gardens where the gross value exceeds £15 but does not exceed £20.

cent. of the gross value.

£6 together with an amount equal to 30 per cent. of the amount by which the gross value exceeds £15.

A.D. 1928.

SECOND SCHEDULE.

POWERS OF RATING AUTHORITIES TO CONTINUE IN FORCE
PROVISIONS CONTAINED IN LOCAL ACTS WITH
RESPECT TO THE RATING OF OWNERS INSTEAD
OF OCCUPIERS.

5

(1) If on the first day of January, nineteen hundred and twenty-eight, in any rating area the provisions which regulated the allowances to be made in the case of a rate as hereinafter defined to owners of hereditaments who are rated instead of the occupiers thereof, or who have agreed to pay the rates due 10 in respect thereof (in this Schedule referred to as the "existing provisions") were, either wholly or as to any part thereof, contained in a local Act, then, if the rating authority before the date of the first new valuation, or before the expiration of two months from the passing of this Act, whichever is the later, so 15 resolve, the existing provisions shall, unless and until the resolution is rescinded, apply to any rate made for the rating area in respect of any period commencing on or after the date of the first new valuation, and if and so far as they may have been repealed by, or by any order made under, the principal Act shall 20 have effect as if re-enacted herein.

(2) In any such case as aforesaid

(a) all resolutions, agreements and notices in force under
the existing provisions shall continue to have effect
unless and until they are rescinded or modified; 25
and

(b) the rating authority, if they are the owners of any
hereditaments to which the existing provisions apply,
and as such are rated in respect thereof instead of
the occupiers, shall, in the case of any hereditament 30
which is of a value not exceeding that specified in
the existing provisions and which is occupied by the
owner, make to the owner (subject to the amount
of the rate chargeable in respect of that hereditament
being paid by him before such date as the rating 35
authority may fix) an allowance corresponding to
the amount, if any, passed on by the authority to the
occupiers of hereditaments owned by them in respect
of the allowance to which the authority are entitled
by reason of their being so rated as owners, and unless 40
the contrary is proved, an amount not less than 5 per
cent. of the amount payable in respect of rates shall
be deemed to have been so passed on by the authority.

(3) For the purposes of this Schedule the expression "rate means a consolidated rate which includes a poor rate, a poor rate or a borough rate :

Provided that, in a rating area in which both a poor rate 5 and a borough rate were levied, provisions applicable to the borough rate shall not be deemed to be existing provisions if, or in so far as, inconsistent with the provisions applicable to the poor

rate.

A.D. 1928.

2ND SCH. -cont.

BILL

To extend to the administrative County of
London the provisions of the Rating and
Valuation Act, 1925, with respect to the
valuation of hereditaments containing ma-
chinery and plant, to make temporary provi-
sion with respect to the deductions to be
made in ascertaining rateable value, to amend
sections eleven and thirty-seven and the
Fourth and Fifth Schedules of the said
Act, and to provide for obtaining decisions
on points of law with a view to securing
uniformity in valuation.

Presented by Mr. Chamberlain,
supported by

Sir Kingsley Wood.

Ordered, by The House of Commons, to be Printed, 28 February 1928.

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[AS AMENDED BY STANDING COMMITTEE C.]

ARRANGEMENT OF CLAUSES.

Clause.

1. Application of s. 24 of principal Act to London. 2. Amendment as to ascertainment of rateable value. 3. Amendment of s. 11 of principal Act. 4. Decisions of doubtful points of law. 5. Minor amendments of principal Act. 6. Short title and construction. SCHEDULES.