[AS AMENDED BY THE STANDING COMMITTEE ON SCOTTISH BILLS.]

ARRANGEMENT OF CLAUSES.

Clause.

1. Town and county councils to be rating authorities for parish and education rates.

2. Provisions as to parish rates.

3. Basis of levying poor and certain other rates.
4. Temporary borrowing powers to parish councils.
Provisions as to education rate.

5.

6. Yearly contributions by town councils to education authorities to cease.

7. Balances in education rate account of parish councils.

8. Apportionment of expenses of district boards of control, &c.

9. Abolition of average rate.

10.

County councils not to assess in police burghs.

11. Abolition of exemption from local rates in certain

cases.

12. Rateable values of certain classes of lands and heritages.

13. Provisions as to agricultural rates grant.

14.

15.

16.

Provisions as to valuation roll.

Owners of certain subjects in counties may be
charged with occupier's rates.

Consolidation of rates.

17. Payment of rates by instalments.

18. Fractions of a penny of rates.

19. Collection of rates levied by authorities other than

rating authorities.

Clause.

20.

21.

Demand notes for rates.

Amendment of s. 62 of 52 & 53 Vict., c. 50. 22. Cost of levying and collecting rates.

23. Consequential amendments of various Acts. 24. Amendment of s. 7 of 1 & 2 Geo. 5. c. 53.

25. Transfer of existing officers.

26. Interpretation.

27. Repeals.

28. Short title, commencement and extent.

SCHEDULES.

A

BILL

[AS AMENDED BY THE STANDING COMMITTEE ON
SCOTTISH BILLS]

ΤΟ

Amend the law with respect to rating in Scotland; A.D. 1926. and for purposes incidental thereto or connected therewith.

BE

E it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, 5 as follows:

1. The parish rates and the education rate shall Town and cease to be levied, collected and recovered by parish county councils and, subject to and in accordance with the councils to be rating provisions of this Act, shall be levied, collected and authorities 10 recovered by the town council of the burgh and the for parish county council of the county, as the case may be, and and the town council and the county council shall be the education rating authorities for the burgh and for the county respectively for the purposes of the parish rates and the 15 education rate, but nothing in this Act shall affect the right of a parish council to recover rates levied by the council before the commencement of this Act.

rates.

2. (1) Every parish council shall annually ascertain Provisions the amount required for the purposes of their powers as to 20 and duties under the Acts of Parliament administered parish rates. by them in the case of each of the parish rates applicable to the expenditure for those purposes, subject, in the case of the amount required by a parish council acting as a

A.D. 1926. district board of control, to the approva of the amount by the General Board of Control for Scotland, and where a parish is within the areas of two or more rating authorities the parish council shall, so far as necessary for the purposes of any of the said rates, apportion and allocate 5 the amount required among the rating authorities according to the rateable valuations in the valuation roll of their respective areas so far as within the parish, except in the case of the first year after the commencement of this Act in which case the apportionment shall 10 be according to the gross annual valuations in the valuation roll; and the parish council shall annually, on or before the fifteenth day of July, certify to the rating authority the amount required to be provided by that authority in the case of each parish rate.

15

(2) The rating authority shall, subject to any statutory limit applicable and to the provisions of this Act, levy, under the name of the rate appropriate in the case and within the area to which it relates, a rate of such amount as is necessary to meet the amount specified in the 20 certificate, and shall collect and recover the rate and, from time to time as they collect it, and at such intervals as the rating authority and the parish council may agree and failing agreement as the Secretary for Scotland, after consultation with the Scottish Board of 25 Health, may determine, pay over to the parish council the amount collected up to the amount specified in the certificate, and so far as the amount specified in the certificate has not been paid over by that time the rating authority shall annually on the first day of May 30 pay over the balance to the parish council, notwithstanding that it has not then been collected.

(3) With respect to each parish rate, any surplus in the hands of the rating authority which may arise in any one year shall be applied for the purposes of the 35 ensuing year and in like manner any deficiency which may occur in any year shall be included in the rate for the ensuing year.

(4) The exemption from payment of the rate for the relief of the poor and of any other rate leviable by 40 reference to the persons liable for that rate possessed and enjoyed by ministers in respect of their manses and glebes shall cease.