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Home Government Government Papers London Rating (Site Values) - A Bill

London Rating (Site Values) - A Bill

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LONDON RATING (SITE VALUES) - A BILL
(1938 - 1939)


To provide for the rating of the annual site value of land in the administrative county of London; and for purposes connected therewith.

(Presented by the Rt Hon Herbert Morrison, Miss Megan Lloyd George, Sir Percy Harris Bt, Mr Lathan, Mr Silkin and Mr Stokes)

2 & 3 Geo. VI - Session 1938-39

J.R. HOWARD ROBERTS,
The County Hall,
Westminster Bridge, SE1
Solicitor & Parliamentary Officer
London County Council


DYSON, BELL & CO
15 Great College Street
Westminster SW1
Parliamentary Agents

 


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NOTE

This version of the London Rating (Site Values) Bill 1938-1939 has been
prepared following verbal consultation with Messrs. Dyson, Bell & Co., and
Mr J. Hastings, Clerk of the Journals, House of Commons, confirming that
there was no objection to distribution. It is not a reprint or a photocopy.
It follows very closely the format of the original. The text is complete
and unaltered, with no additions, deletions or amendments. Whilst every
effort has been made to ensure complete accuracy, this is not formally
guaranteed, and anyone whose purposes require absolute verification is
advised to refer to an original copy of the text.

The text has been produced and is distributed by the Land Value Taxation
Campaign for purposes of academic research and for propaganda. Although,
in principle, the Campaign supports the legislation proposed in the document,
neither the Campaign nor its individual members would necessarily endorse it
in its entirety, even after the appropriate revisions had been made which
would be required to bring it up to date. Nevertheless, it is strongly
recommended to all interested in fiscal policy and public finance.

The original Bill was presented to the House of Commons as a private Bill on
2 February 1939; on 8 February 1939, a debate was held in which the Speaker
ruled that the Bill raised issues of such public importance that it would
have to be a public Bill. On 15 February 1939, the six Members of Parliament
whose names appear on the cover sought leave to introduce it as a public Bill
under the ten minute rule. The following motion was presented to the House:

"That leave be given to bring in a Bill to provide for the rating of the
annual site value of land in the administrative county of London; and for
purposes connected therewith."

Mr Herbert Morrison spoke for the Bill and Mr H G Williams (Croydon S., U.)
spoke against and the House divided:    Ayes, 135; Noes, 229


For further information please contact H S Law, 19 Queen's Gardens,
Brighton BN1 4AR

 

May 1995
2 & 3 Geo.  VI. - Session 1938-39

LONDON RATING (SITE VALUES)


Arrangement of Sections

Preamble
                                                                                       Section

Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Ascertainment of annual site value. . . . . . . . . . . . . . . . . . . . . 3
Insertion of annual site value, &c. in valuation list . . . . . . . . . . . 4
Alterations as respects land units during a quinquennial period . . . . . . 5
Notice of alteration in value . . . . . . . . . . . . . . . . . . . . . . . 6
Objections. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Totals of annual site values. . . . . . . . . . . . . . . . . . . . . . . . 8
Appeals to quarter sessions . . . . . . . . . . . . . . . . . . . . . . . . 9
Further provisions as to notices objections and appeals . . . . . . . . . .10
Site value rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
Making and collection of site value rate. . . . . . . . . . . . . . . . . .12
Recovery of site value rate . . . . . . . . . . . . . . . . . . . . . . . .13
Site value rate to be a charge on land. . . . . . . . . . . . . . . . . . .14
Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
Amendment of rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16
Change of assessee, &c., during rating period . . . . . . . . . . . . . . .17
Contracts freeing owners from site value rates to be void . . . . . . . . .18
Valuation list to be in force notwithstanding objections or appeals . . . .19
Power to require returns &c.. . . . . . . . . . . . . . . . . . . . . . . .20
Service of documents. . . . . . . . . . . . . . . . . . . . . . . . . . . .21
Precepts by Council . . . . . . . . . . . . . . . . . . . . . . . . . . . .22
Adjustment of amounts due under precepts. . . . . . . . . . . . . . . . . .23
Application of Act of 1869. . . . . . . . . . . . . . . . . . . . . . . . .24
Government grants, &c.. . . . . . . . . . . . . . . . . . . . . . . . . . .25
Receipts and expenses . . . . . . . . . . . . . . . . . . . . . . . . . . .26

SCHEDULE


                                     A BILL

To provide for the rating of the annual site value of land in the
administrative county of London; and for purposes connected therewith.

WHEREAS it is expedient that the provisions contained in this Act with
reference to the imposition of rates in respect of the annual site value (as
defined by this Act) of land in the administrative county of London should be
enacted:

And whereas it is expedient that the other provisions contained in this Act
should be enacted:

And whereas the objects aforesaid cannot be attained without the authority of
Parliament:

And whereas in relation to the promotion of the Bill for this Act the Council
have complied with the requirements of the Borough Funds Act 1872 so far
as that Act applies to the Council under the provisions of the Local
Government Act 1888 as extended by the County Councils (Bills in
Parliament) Act 1903:

May it therefore please Your Majesty that it may be enacted and be 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 as follows:-

                            
                                      1
                                 SHORT TITLE

This Act may be cited as the London Rating (Site Values) Act 1939.


                             
                                      2
                               INTERPRETATION

(1)  In this Act save as is otherwise expressly provided and unless the
     context otherwise requires the following expressions have the meanings
     hereby respectively assigned to them (that is to say):-

     "the Act of 1869", means the Valuation (Metropolis) Act 1869;

     "agricultural land" has the same meaning as in the Rating and Valuation
     (Apportionment) Act 1928;

     "annual site value" in relation to any land unit means the annual site
     value thereof as ascertained in accordance with the provisions of section
     3 of this Act;

     "assessee" means the person (ascertained in accordance with the rules set
     out in the Schedule to this Act) by whom (in the first instance) the site
     value rate in respect of the annual site value of a land unit is payable
     to the rating authority;

     "borne" means borne by way of deduction from rent or rentcharge or
     paid pursuant to subsection (5) of section 11 of this Act and "bear" has
     a corresponding meaning;

     "the Council" means the London County Council;

     "the county" means the administrative county of London;

     "hereditament" has the same meaning as in the Act of 1869;

     "holding" has the same meaning as in the Agricultural Holdings Act
     1923;

     "land unit" means the site comprising -

     (a) in the case of land which with any building or erection thereon
         comprises a single hereditament the area of that land;

     (b) in the case of a building which with its curtilage comprises two or
         more separate hereditaments the area of land comprising the site of
         the building and curtilage;

     (c) in the case of agricultural land the area of land comprising each
         separate holding including any dwelling-house held under the same
         title as and occupied for the purpose of cultivating the holding;

     (d) in the case of land in one ownership for an estate in fee simple
         which is unoccupied and is not entered in the valuation list
         pursuant to section 51 of the Act of 1869 the area of that land:

         Provided that if such unoccupied land consists of two or more parts
         which are not contiguous to one another each of such parts shall be
         a land unit;

     "lease" means a lease granted for a term not being less than one year and
     includes an under-lease or other tenancy for such a term and an
     agreement for such a lease under-lease or tenancy but does not include
     a mortgage and "lessor" "lessee" "leased" and "grant" have
     corresponding meanings;

     "occupier" means the person in occupation (within the meaning of the
     enactments relating to the rating of occupiers of hereditaments to the
     poor rate of the city of London or the general rate of a metropolitan
     borough respectively) of a hereditament and includes the occupier of
     agricultural land and "occupied" and "unoccupied" have corresponding
     meanings;

     "prescribed" means prescribed by the Minister of Health;

     "rating period" means the period for which a site value rate is made;

     "valuation date" means as respects the first valuation made under this
     act the first day of September nineteen hundred and thirty-nine; as
     respects the second valuation the first day of April nineteen hundred
     and forty-four; and as respects every subsequent valuation the fifth
     anniversary of the last preceding valuation date;

     "valuation list" means the valuation list for the purposes of the Act of
     1869 but does not include a provisional list or a supplemental list.

(2)  Any reference in this Act to any enactment shall be construed as a
     reference to that enactment as applied extended amended or varied by or
     by virtue of any subsequent enactment including this Act.


                                      3
                     ASCERTAINMENT OF ANNUAL SITE VALUE

(1)  Subject to the provisions of this Act the rating authority of each rating
     area in the county shall as soon as may be after every valuation date
     cause to be ascertained as at that date the annual site value of every
     land unit within their rating area.

(2)  The annual site value of a land unit shall be the annual rent which the
     land comprising the land unit might be expected to realise if demised
     with vacant possession at the valuation date in the open market by a
     willing lessor upon a perpetually renewable tenure upon the assumptions
     that at that date -

     (a) there were not upon or in that land unit -

         (i) any buildings erections or works except roads; and

         (ii)anything growing except grass heather gorse sedge or other
             natural growth;

     (b) the annual rent had been computed without taking into account the
         value of any tillages or manures or any improvements for which
         any sum would by law or custom be payable to an outgoing tenant
         of a holding;

     (c) the land unit were free from any incumbrances except such of the
         following incumbrances as would be binding upon a purchaser -

         easements; rights of common; customary rights; public rights;
         liability to repair highways by reason of tenure; liability to repair
         the chancel of any church; liability in respect of the repair or
         maintenance of embankments or sea or river walls; liability to pay
         any drainage rate under any statute; restrictions upon user which
         have become operative imposed by or in pursuance of any Act or
         by any agreement not being a lease.

(3)  For the purposes of this section -

     "works" does not include any works of excavation or filling done for the
     purpose of bringing the configuration of the soil to its actual config-
     uration;

     "road" does not include any road which the occupier alone of the land
     concerned is entitled to use.

                             
                                      4
                     INSERTION OF ANNUAL SITE VALUE &c.
                              IN VALUATION LIST

Whenever a valuation list is made for a rating area in the county the rating
authority for that area shall insert in the list by means of additional columns
therein the annual site value of each land unit in the area the name of the
assessee as respects each such unit and such other particulars in relation
thereto as may be prescribed.


                                      5
                     ALTERATIONS AS RESPECTS LAND UNITS
                        DURING A QUINQUENNIAL PERIOD

(a)   The annual site value of a land unit appearing in a valuation list in
     force shall be the annual site value of that land unit for the whole
     of the quinquennium for which the valuation list is in force and

(b)   the provisions of the Act of 1869 relating to supplemental lists and
     provisional lists shall not apply as respects the annual site value of
     land units:

     Provided that -

     (i)   if during the period for which the valuation list is in force
         (hereinafter in this proviso referred to as a "valuation period") a
         land unit appearing therein is -

         (a)   divided into two or more land units;

         or

         (b)   reduced in area;

         or

         (c)   increased in area by the addition thereto of other land
             whether such land is or is not a part of another land unit

         the rating authority shall as at the date when the said division or
         reduction or increase occurred apportion or revise the annual site
         values of the land units concerned and shall substitute for the
         entries in the valuation list in respect of the land unit so divided
         or reduced or increased in area revised entries therein showing the
         said apportioned or revised annual site values of the land units
         concerned and such other consequential alterations relating to
         those land units as may be necessary and such revised entries and
         any consequential alteration in the total annual site values of the
         rating area concerned shall (subject to the provisions of this Act
         relating to objections and appeals) have effect for the purposes of
         this Act as from the date hereinbefore referred to;

     (ii)  if during any valuation period two or more land units appearing in
         the valuation list cease to be separate land units and become one
         land unit the annual site value of that land unit for the purposes of
         this Act shall as from the date when the land units became one land
         unit be the sum of the annual site values of both or all the said
         separate land units as appearing in the valuation list immediately
         before that date and the rating authority shall substitute for the
         entries in the valuation list in respect of the said separate land
         units revised entries therein showing the annual site value of the
         said land unit in accordance with the foregoing provisions of this
         proviso and such other consequential alterations relating to that
         land unit as may be necessary and such revised entries shall have
         effect for the purposes of this Act as from the last mentioned date;

     (iii)  if during any valuation period the provisions of sub-section (1)
         or subsection (2) of section 15 of this Act become applicable to a
         land unit the rating authority shall as at the date when the said
         provisions became so applicable substitute for the entries in the
         valuation list in respect of that land unit revised entries therein
         so as to conform with the provisions of the said section 15 and such
         revised entries and any consequential alteration in the total annual
         site values of the rating area concerned shall (subject to the
         provisions of this Act relating to objections and appeals) have
         effect for the purposes of this Act as from the last mentioned date;

     (iv)  if during any valuation period the provisions of sub-section (1) or
         sub-section (2) of section 15 of this Act cease to be applicable to
         any land comprising a land unit or land units to which they were
         theretofore applicable the rating authority shall as at the date of
         such cessation delete any entries in the valuation list relating to
         the annual site value of that land unit or those land units and
         insert in the list the annual site value of the said land unit or
         land units and such other particulars in relation thereto as are
         referred to in section 4 of this Act and such entries and any
         consequential alteration in the total annual site values of the
         rating area concerned shall (subject to the provisions of this Act
         as to objections and appeals) have effect for the purposes of this
         Act as from the last mentioned date.


                             
                                      6
                       NOTICE OF ALTERATION IN VALUES

(1)  Where under section 4 of this Act the rating authority insert in the
     valuation list particulars in relation to a land unit not previously
     assessed to site value rate or increase the annual site value of a land
     unit above the value stated in the valuation list for the time being in
     force they shall immediately after the deposit of the list serve notice
     thereof on the assessee concerned.

(2)  Where under section 5 of this Act the rating authority revise or alter
     any entries in the valuation list they shall within fourteen days after
     so revising or altering such entries serve notice thereof on the assessee
     or assessees concerned.

(3)  Where the assessment committee (otherwise than in determining an
     objection) alter a valuation list by inserting therein the annual site
     value of a land unit previously omitted therefrom or by increasing the
     annual site value of a land unit included therein the rating authority
     shall forthwith after the redeposit of the list serve notice of such
     alteration on the assessee concerned.

(4)  A notice under the foregoing provisions of this section shall be in such
     form as may be prescribed.


                             
                                      7
                                 OBJECTIONS

(1)  Subject to the provisions of this section and of sub-section (2) of
     section 10 of this Act relating to the service of notices of objection
     an objection may be made before the assessment committee by -

     (a)   any assessee concerned who feels aggrieved by the unfairness or
         incorrectness of any particulars inserted in the valuation list under
         the provisions of this Act or by the insertion therein or omission
         therefrom of any particulars relating to a land unit; and

     (b)   the Council on the ground of the incorrectness or unfairness of any
         of the particulars appearing in the valuation list in respect of a
         land unit (including the annual site value thereof) or on the ground
         that a land unit is omitted from the valuation list.

(2)  Any such assessee who desires to make an objection before the
     assessment committee on any of the grounds referred to in paragraph (a)
     of sub-section (1) of this section shall within the time limited by this
     section serve a notice of objection on the assessment committee the
     rating authority and the Council and (in any case where the notice of
     objection relates to an apportionment or revision of the annual site
     value of a land unit under section 5 of this Act) on the assessee of
     any other land unit affected by the apportionment or revision.

(3)  If the Council desire to make an objection before the assessment
     committee on any of the grounds specified in paragraph (b) of sub-
     section (1) of this section they shall within the time limited by this
     section serve a notice of objection on the assessment committee and the
     rating authority and on the assessee or assessees concerned or (in the
     case of a land unit omitted from the valuation list) the person who would
     be the assessee in respect of the land unit so omitted if it were
     assessed.

(4)  Any such notice of objection as aforesaid shall specify therein the
     grounds of objection and the correction which the objector desires to be
     made.

(5)  (a)   If any such notice of objection as aforesaid relates to any
         particulars appearing in or omitted from the valuation list as
         deposited the notice shall be served within twenty-five days after
         the list is deposited.

     (b)   If any such notice relates to any such revision or alteration as is
         referred to in sub-section (2) of section 6 of this Act the notice
         shall be served within twenty-five days after notice of the revision
         or alteration has been served under the said sub-section (2);

     (c)   If any such notice relates to such an alteration of a valuation
         list as is referred to in sub-section (3) of section 6 of this Act
         the notice shall be served at least seven clear days before the day
         appointed by the assessment committee for hearing objections to the
         alterations in the list as redeposited.

 

                                      8
                        TOTALS OF ANNUAL SITE VALUES

(1)  When the assessment committee have finally approved the valuation list
     they shall cause the total of all the annual site values in the list
     (in this Act referred to as "total annual site values") to be ascertained
     and inserted in the list.

(2)  If any alteration in a valuation list is made under the proviso to
     section 5 of this Act the assessment committee shall when they have
     approved the alteration (with or without amendment) cause such alteration
     to be made in the total annual site values of the rating area concerned
     as is consequential on any alteration so approved and the alteration in
     the total annual site values shall for the purposes of this Act have
     effect as from the date referred to in paragraph (i) or paragraph (iii)
     or paragraph (iv) (as the case may be) of the said proviso.

(3)  The assessment committee shall forthwith after the total is inserted in
     the valuation list under sub-section (1) of this section and after any
     total is altered under subsection (2) of this section notify the rating
     authority and the Council of (a) the said total or altered total (as the
     case may be) and (b) (as respects any such altered total) the date from
     which the alteration has effect.

(4)  The Provisions of Section 17 of the Act of 1869 shall not apply as
     regards any total or altered total referred to in this section.


                             
                                      9
                        APPEALS TO QUARTER SESSIONS

(1)  Any person aggrieved by any decision of the assessment committee
     relating to annual site value on an objection before them to which he was
     a party may appeal against the decision to the court of quarter sessions
     for the county of London.

(2)  Notice in writing of any such appeal specifying the correction which the
     appellant desires to have made in the valuation list shall on or before
     the fourteenth day of January immediately preceding the coming into force
     of the valuation list be served on the clerk of the said court and on the
     same respective bodies and persons as are required to be served in the
     case of a notice of objection under this Act:

     Provided that -

     (i) if the valuation list is not finally approved by the assessment
         committee before the said fourteenth day of January notice under
         this section may be served within fourteen days after the list has
         been finally approved except that no such notice shall be served
         later than the fifth day of April next after the said fourteenth day
         of January;

     (ii) if the appeal relates to any such matter as is referred to in the
         proviso to section 5 of this Act the notice of appeal shall be served
         not later than twenty-five days after the date of the determination
         by the assessment committee of any objection relating to the matter
         and the said court shall determine the appeal as soon as practicable
         after the notice of appeal has been served.

(3)  The clerk of the assessment committee on receiving notice of any such
     appeal shall forthwith serve notice thereof on the clerk of the said
     court.

(4)  (a) Where the decision on an appeal under this section or on an appeal
         to a superior court arising out of an appeal under this section
         involves an alteration of the valuation list the clerk of the said
         court of quarter sessions shall send to the assessment committee
         and to the Council a statement in writing signed by him setting out
         the decision of the court concerned and specifying the alterations
         to be made in the list;

     (b) The assessment committee shall thereupon cause such alterations
         to be made in the valuation list as are specified in any such
         statement and shall cause such alteration of the total annual site
         values of the rating area concerned to be made as is consequential
         on any such alterations and shall forthwith notify the rating
         authority and the Council of all such alterations.

(5)  No appeal from any decision of the assessment committee relating to
     annual site value shall lie to the special sessions referred to in
     section 18 of the Act of 1869.


                             
                                     10
                     FURTHER PROVISIONS AS TO NOTICES
                           OBJECTIONS AND APPEALS

(1)  The provisions of sections 6 7 and 9 of this Act shall as regards the
     land comprising a land unit in respect of which the assessee is a lessee
     or is liable to pay a rentcharge apply to any person who would be liable
     to bear the whole or any part of the site value rate in respect of that
     land unit and accordingly references in any of the said provisions to an
     assessee shall be deemed to include references to any such person:

     Provided that no such last mentioned person shall be entitled to be
     served with any notice under section 6 of this Act unless before the date
     of service of such notice upon the assessee in respect of the land unit
     he has as regards notices under sub-section (1) or sub-section (2) of
     that section by notice in writing to the rating authority and as regards
     notices under sub-section (3) of that section by notice in writing to the
     assessment committee stated the nature of his interest in the land and
     required a copy of the appropriate notice to be served upon him.

(2)  Any person who in respect of a land unit desires to make an objection
     under section 7 of this Act before the assessment committee or to appeal
     under section 9 of this Act to the court of quarter sessions shall in
     addition to giving the other notices required by this Act give notice to
     any other person who by virtue of the foregoing sub-section is entitled
     to receive a notice in respect of that land unit and if the person who
     desires to make such an objection or so to appeal is liable to bear the
     whole or any part of the site value rate in respect of the land unit
     concerned he shall also give notice to the assessee concerned.

(3)  For the purpose of serving any such notice of objection or appeal any
     person desiring to make such an objection or to appeal as aforesaid shall
     have the right to inspect any returns or notices in the possession of the
     rating authority or assessment committee relating to any land unit to
     which such objection or appeal relates.

 

                                     11
                              SITE VALUE RATE

(1)  Subject to the provisions of this Act as from the sixth day of April
     nineteen hundred and forty-one there shall be payable to the rating
     authority a rate (in this Act called a "site value rate") of two shillings
     in the pound for the year ending on the thirty-first day of March nineteen
     hundred and forty-two and thereafter for each year ending on the thirty-
     first day of March in respect of the annual site values appearing in the
     valuation list in force.

(2)  The site value rate in respect of a land unit shall be payable to the
     rating authority by the assessee for the time being:

     Provided that if the whole of the land comprising a land unit is let by
     the assessee for a term less than one year and the assessee fails after
     demand to pay the site value rate in respect of that land unit the rate
     may be recovered from the person to whom the whole of the land is so let
     and that person shall as against the assessee have rights similar to
     those conferred by sub-sections (3) and (5) of this section.

(3)  If the assessee is a lessee of the land comprising the land unit the
     subject of the site value rate or is liable to pay a rentcharge in
     respect of that land he shall after payment of the site value rate for
     any year in respect of that land unit be entitled on making payment on
     account of any rent or rentcharge payable in respect of that land to
     deduct therefrom a sum equal to the amount of site value rate so paid:

     Provided that -

     (a) the amount so deductible in respect of site value rate for any year
         shall not exceed two shillings in the pound on the amount of the
         rent or rentcharge payable for that year in respect of the land by
         the person making the deduction;

     (b) the deduction shall be made from the payment of rent or rentcharge
         next after the site value rate has been paid but if and so far as
         such next payment is less than the amount deductible a deduction of
         the balance may be made from the next subsequent payment and so on.

(4)  If any person who has borne the whole or any part of the site value rate
     for any year in accordance with sub-section (3) of this section or of
     this sub-section is also a lessee of the land comprising the land unit
     the subject of the site value rate or is liable to pay a rentcharge in
     respect of that land he shall after he has so borne the whole or any
     part of the site value rate be entitled on making payment on account of
     any rent or rentcharge payable in respect of that land to deduct
     therefrom a sum equal to the amount so borne:

     Provided that -

     (a) the amount so deductible in respect of site value rate for any year
         shall not exceed two shillings in the pound on the amount of the
         rent or rentcharge payable for that year in respect of the land by
         the person making the deduction;

     (b) the deduction shall be made from the payment of rent or rentcharge
         next after he has borne the whole or part of the site value rate but
         if and so far as such next payment is less than the amount
         deductible under the foregoing provisions of this sub-section a
         deduction of the balance may be made from the next subsequent
         payment and so on.

(5)  Where a person would under sub-section (3) or sub-section (4) of this
     section be entitled to make a deduction from a subsequent payment on
     account of rent or rentcharge but is unable to do so by reason that no
     such payment becomes due after the site value rate has been paid or has
     been borne in whole or in part the amount which would have been so
     deductible shall be a debt due to him from the person who would have
     been liable to allow the deduction.

(6)  The provisions of this Act relating to a site value rate shall with any
     necessary modifications apply to any part of a site value rate (including
     an instalment of that rate) payable under this Act.

 

                                     12
                  MAKING AND COLLECTION OF SITE VALUE RATE

(1)  Every rating authority shall for the year ending on the thirty-first day
     of March nineteen hundred and forty-two and for every year thereafter
     ending on the thirty-first day of March make in accordance with the
     particulars appearing in the valuation list a site value rate of two
     shillings in the pound for the year and shall rate the respective
     assessees in respect thereof.

(2)  The site value rate for the year ending on the thirty-first day of March
     nineteen hundred and forty-two shall be made as soon as may be after
     the fifth day of April nineteen hundred and forty-one and the site value
     rate for any subsequent year shall be made either within the month of
     March immediately preceding the year for which it is made or as soon
     as may be after the end of that month.

(3)  A site value rate shall be deemed to be made on the day on which it is
     approved by the rating authority and any enactment requiring that rates
     must be allowed by the justices shall not apply to a site value rate.

(4)  If any site value rate is made before or after the commencement of the
     year for which it is made it shall for the purposes of this Act have
     effect as if it had been made on the first day of that year.

(5)  Where the name of any assessee is not known to the rating authority it
     shall be sufficient to assess him to the rate by the description of "the
     assessee" as respects the land unit (naming it) in respect of which the
     assessment is made without further name or description.

(6)  (a) A site value rate shall be demanded on a separate demand note
         from that on which the general rate or (in the case of the city of
         London) the poor rate is demanded and shall be payable on
         demand;

     (b) Any such demand note as aforesaid shall be in such form as may be
         prescribed.

(7)  Every demand note for site value rate shall include a statement giving
     the effect of the provisions of sub-sections (3) (4) and (5) of section
     11 of this Act.

(8)  All enactments applying or referring to the assessment making collecting
     or levying of or to an appeal against -

     (a) the poor rate in the city of London;

     (b) the general rate in a metropolitan borough; and

     (c) a rate in the nature of a general rate in the Inner Temple and
         Middle Temple

     shall (with any necessary modifications and save so far as is inconsistent
     with or is otherwise provided by this Act) be respectively construed as
     applying or referring to the assessment making collecting and levying of
     and to an appeal against any site value rate assessed made collected or
     levied in such city borough or Temple.

 

                                     13
                        RECOVERY OF SITE VALUE RATE

(1)  The powers of a rating authority (other than the common council of the
     city of London) relating to recovery of general rate and the powers of
     the said common council relating to the recovery of poor rate shall
     respectively apply to the recovery of site value rate.

(2)  If an assessee or a person from whom a site value rate may be recovered
     under the proviso to sub-section (2) of section 11 of this Act fails
     after demand to pay the site value rate which he is liable under this
     Act to pay the rating authority may without prejudice to any other remedy
     recover the amount of the rate from him by action or summarily as a civil
     debt.

(3)  (a) Where the site value rate payable by any assessee in respect of a
         land unit is in arrear it shall be lawful for the rating authority to
         serve upon any person paying rent to the assessee in respect of the
         whole of the land comprising that land unit or of any hereditament
         on the land unit a notice in writing stating the amount of such
         arrears of site value rate and requiring all future amounts payable
         by him as rent (whether the same have already accrued due or not)
         in respect of the said land or hereditament to be made direct to the
         rating authority until all arrears of such rate shall have been duly
         paid and such notice shall operate to transfer to the rating authority
         all rights of the landlord to recover receive and give a discharge
         for such rent;

     (b) The powers of this sub-section shall be in addition to and not in
         derogation of the powers of the rating authority to recover from the
         assessee the amount of any site value rate recoverable from him
         which has not been paid to the rating authority by or recovered by
         them from any other person.

(4)  If the rating authority recover the arrears of site value rate in respect of
     a land unit under the powers conferred by sub-section (3) of this section
     the assessee shall for the purposes of sub-sections (3) and (5) of section
     11 of this Act be deemed to have paid such arrears.

 

                                     14
                           SITE VALUE RATE TO BE
                            A CHARGE UPON LAND

(1)  Notwithstanding anything contained in sub-section (1) of section 10 of
     the Land Charges Act 1925 the amount of the site value rate in respect
     of any land unit shall as from the date on which it becomes payable be
     a charge on the land comprising that land unit but for the purposes of
     the said Act of 1925 no such charge shall be deemed to be a land charge
     or a local land charge of a class which may be registered under that Act
     and for the purposes of the Land Registration Act 1925 any such charge
     shall be deemed to be included among the interests specified in sub-
     section (1) of section 70 of that Act.

(2)  A rating authority shall for the purpose of enforcing a charge under
     this section have all the same powers and remedies under the Law of
     Property Act 1925 and otherwise as if they were mortgagees by deed
     having powers of sale and lease of accepting surrenders of leases and of
     appointing a receiver.

 

                                     15
                                 EXEMPTIONS

(1)  Subject to the provisions of this section no annual site value of a land
     unit shall be inserted in the valuation list in respect of -

     (a) land owned (for an estate in fee simple) and occupied by or on
         behalf of the Crown;

     (b) land used as a park garden or open space which is open to the
         public as of right;

     (c) land comprising a protected square as defined in the London
         Squares Preservation Act 1931 or any land substituted therefor
         under section 4 of that Act;

     (d) land to which any of the following enactments apply viz. the Poor
         Rate Exemption Act 1833 the Scientific Societies Act 1843
         the Sunday and Ragged Schools (Exemption from Rating) Act
         1869 sub-section (1) of section 167 of the Education Act
         1921 and sub-section (2) of section 1 of the Rating and
         Valuation (Air Raid Works) Act 1938;

     (e) land occupied by any ambassador agent or other public minister of
         any foreign prince or state;

     (f) any hereditament consisting of underground sewers or of
         underground pipes wires or mains used in connection with the
         supply of electricity gas or water; or

     (g) any incorporeal hereditament:

     Provided that -

     (i) if in respect of any land referred to in paragraphs (c) to (e)
         inclusive of this sub-section a rent or rentcharge is payable whether
         by the occupier of the land or by any other person or by both the
         occupier and any other person the annual site value of the land unit
         comprised in the said land shall be inserted in the valuation list
         but shall not exceed the amount of the highest annual rent or rent-
         charge so payable;

     (ii) any site value rate payable in respect of a land unit comprised in
         any land referred to in paragraph (e) of this subsection shall be
         payable by the immediate lessor of the occupier.

(2)  (a) In the case of land acquired under the Burial Acts 1852 to 1855 by
         the common council of the city of London or a metropolitan
         borough council or by their respective predecessors and used for
         the purpose of a burial ground the annual site value of the land unit
         comprised in the said land shall not exceed the assessed value of
         the land in force at the time when the land was so acquired;

     (b) In this sub-section "assessed value" means the rateable value under
         the Act of 1869 or where there was no such rateable value the
         amount at which the land was assessed for the purposes of the poor
         rate.

(3)  If the land comprising a land unit is -

     (a) held by the Crown under a lease; or

     (b) vested in the Crown for an estate in fee simple and leased to some
         other person

     no site value rate in respect thereof shall be payable or borne by the
     Crown.

(4)  (a) If the land comprising a land unit is vested in the Crown for an
         estate in fee simple and leased to some other person then -

         (i) if the annual rent payable to the Crown in respect of the land
             is not less than the annual site value of the land unit no site
             value rate shall be payable in respect of the land unit;

         (ii) if the annual rent payable to the Crown in respect of the land
             is less than the annual site value of the land unit the annual
             site value of the land unit and any rent payable in respect of
             the land shall for the purpose of computing the amount of the
             site value rate in respect of the land unit and the amount of
             any deduction or claim under sub-sections (3) (4) and (5) of
             section 11 of this Act in respect of such site value rate be
             deemed to be diminished by the amount of such rent payable
             to the Crown;

     (b) If the land comprising a land unit is held by the Crown under a
         lease then -

         (i) if the annual rent payable by the Crown in respect of the land
             is not less than the annual site value of the land unit the
             person to whom such rent is payable shall for the purposes of
             this Act be deemed to be the assessee;

         (ii) if the annual rent payable by the Crown in respect of the land
             is less than the annual site value of the land unit and either
             the Crown is the assessee in respect thereof or any rent
             receivable by the Crown in respect of the land exceeds the
             annual site value of the land unit the immediate lessor of the
             Crown shall for the purposes of this Act be deemed to be the
             assessee in respect of the land unit and the amount of the site
             value rate in respect of the land unit shall be computed as if
             the annual rent payable by the Crown in respect of the land
             were the annual site value;

         (iii) if in a case where there is an annual rent payable by the
             Crown in respect of the land and an annual rent is payable to
             the Crown in respect of the land each of the annual rents so
             payable is less than the annual site value of the land unit the
             annual site value of the land unit and the annual rent payable
             to the Crown or to any lessor intermediate between the Crown
             and the lessee in respect of the land shall for the purpose of
             computing the amount of the site value rate in respect of the
             land unit and the amount of any deduction or claim under
             sub-sections (3) (4) and (5) of section 11 of this Act in
             respect of such site value rate be deemed to be diminished by
             the amount of the excess of the annual rent so payable to the
             Crown over the amount of the annual rent so payable by the
             Crown and any person who would but for the provisions of
             this section have been entitled under sub-sections (3) (4) and
             (5) of section 11 of this Act to deduct from any such rent
             payable by him to the Crown or to recover from the Crown
             (as the case may be) a sum in respect of site value rate shall
             be entitled to recover as a civil debt from the immediate
             lessor of the Crown a sum calculated by reference to the
             amount of rent payable to that lessor by the Crown and any
             amount so recovered from that lessor shall for the purposes
             of this Act be deemed to have been borne by him.


                             
                                     16
                              AMENDMENT OF RATE

(1)  The rating authority shall make such amendments in a site value rate
     (being either the current or the last preceding site value rate) as are
     necessary in order to make the site value rate conform with the pro-
     visions of this Act and in particular shall -

     (a) correct any clerical or arithmetical error in the site value rate;

     (b) correct any erroneous insertions or omissions or any
         misdescriptions; and

     (c) make such additions to or corrections in the site value rate as are
         necessary by reason of -

         (i) any change of assessee as respects any land unit; or

         (ii) any alterations in the valuation list made under section 5 of
             this Act; or

         (iii) the provisions of sub-section (4) of section 15 of this Act
             becoming applicable or ceasing to apply to a land unit.

(2)  If any amendment of a site value rate is made under sub-paragraph (ii)
     or sub-paragraph (iii) of paragraph (c) of the foregoing sub-section the
     amount payable in respect of site value rate as respects the land unit
     concerned for that portion of the rating period ending on the day
     immediately preceding the date as from which the said amendment took
     effect shall (unless no site value rate is for the time being payable in
     respect of the land unit concerned) be a proportionate part of the site
     value rate for the rating period calculated by reference to the number of
     days comprised in that portion and for the remaining portion of the
     rating period (unless no site value rate is for the time being payable in
     respect of the land unit concerned) a proportionate part of the site value
     rate for the rating period calculated by reference to the number of days
     comprised in that remaining portion and in either case such amount shall
     be calculated by reference to the annual site value in force for the
     portion of the rating period concerned or (in a case where the site value
     rate is computed on an amount which is less than the annual site value
     of the land unit concerned) by reference to that amount for the portion
     of the rating period in respect of which site value rate is to be so
     computed.

(3)  Every amendment made under paragraph (a) or paragraph (b) of sub-
     section (1) of this section shall have effect as if it had been contained in
     the site value rate as originally made.


                             
                                     17
               CHANGE OF ASSESSEE &c. DURING RATING PERIOD

(1)  If during any rating period an assessee or any person who is liable to
     bear the whole or any part of the site value rate was not throughout the
     whole of the rating period entitled to the absolute beneficial interest
     in the estate by reference to which his liability to pay or bear the
     whole or any part of the site value rate is determined or (in the case
     of a rentcharge) was not liable to pay or entitled to receive the rent-
     charge in respect of the whole of the rating period the ultimate
     incidence of the site value rate for the rating period or of any sums
     borne in respect of that rate shall as between the persons interested
     in the said estate or (in the case of a rentcharge) as between the
     persons interested in the rentcharge be regulated in like manner as if
     the rate had been -

     (a) where the estate is a term of years or where a rentcharge is payable
         rent accruing during the rating period;

     (b) where the estate is an estate in fee simple a perpetual rentcharge
         issuing out of the land and accruing during the rating period.

(2)  For the purposes of this section the expression "persons interested"
     includes in respect of a term of years which terminates during the rating
     period the owner of the estate in which the term merges.

 

                             
                                     18
                          CONTRACTS FREEING OWNERS
                      FROM SITE VALUE RATES TO BE VOID

Where by any lease or tenancy or other agreement or instrument granted or
entered into or made whether before or after the commencement of this Act
provision is made that any rates or other impositions shall be paid and
discharged by the lessee or tenant or by a person liable to pay a rentcharge
that provision shall be void in respect of site value rate payable under the
Act.

 

                             
                                     19
                       VALUATION LIST TO BE IN FORCE
                   NOTWITHSTANDING OBJECTIONS OR APPEALS

(1)  (a) Notwithstanding that any objection or appeal as respects any
         annual site value appearing in or omitted from a valuation list is
         pending at the end of the year in which the valuation list is made
         the valuation list shall come into force at the beginning of the
         year next succeeding that in which it is made;

     (b) for the purposes of this sub-section "year" has the same meaning
         as in the Act of 1869.

(2)  Any valuation list for the time being in force shall in all proceedings
     be conclusive evidence as to any annual site value contained in the list
     and any site value rate shall be made and assessed in accordance with the
     annual site values as shown in the valuation list for the time being in
     force.

(3)  Where in consequence of any such objection or appeal as aforesaid or of
     any appeal to a superior court arising out of an appeal to the court of
     quarter sessions an alteration is made in the valuation list whereby the
     amount of any annual site value shown therein is altered or an annual
     site value previously omitted is inserted therein -

     (a) if the effect of the alteration is to increase the annual site value
         of a land unit or to insert in the valuation list the annual site
         value of a land unit previously omitted therefrom a site value rate
         of two shillings in the pound on the amount of the increase or on the
         annual site value of the land unit previously omitted (as the case
         may be) shall be payable to the rating authority by the assessee
         concerned and sub-sections (3) (4) and (5) of section 11 of this Act
         shall apply to any payments made under this paragraph;

     (b) if the effect of the alteration is to reduce the annual site value of
         the land unit and the assessee has paid the amount of the site value
         rate based on the assessment appearing in the valuation list
         immediately before the making of the said alteration the rating
         authority shall repay to him an amount representing a rate of two
         shillings in the pound on the difference between (i) the amount of
         the assessment appearing in the list immediately before the making
         of the said alteration and (ii) the amount of the assessment as so
         altered;

     (c) if in a case to which paragraph (b) of this sub-section applies any
         person has borne the site value rate by way of deduction from rent
         he shall be entitled to recover from the person by whom the
         deduction was made a sum representing the difference between the
         amount of site value rate so borne and the amount which he would
         have been liable to bear in respect of the land unit concerned if
         site value rate thereon had been paid on the reduced annual site
         value.


                             
                                     20
                        POWER TO REQUIRE RETURNS &c.

(1)  The rating authority may as respects their rating area by notice in
     writing require the occupier lessee or owner for an estate in fee simple
     of any hereditament or the occupier lessee or owner for an estate in fee
     simple of the land comprising a land unit or any person paying or
     receiving rent or rentcharge in respect of any land (either on his own
     behalf or on behalf of any other person) to furnish to the rating
     authority within twenty-one days after service upon him of any such
     notice returns showing such particulars as it may be within his power
     to furnish as to -

     (a) the ownership (whether for an estate in fee simple or for a term of
         years) tenure situation and character of the hereditament or land
         together with any further details necessary for the identification
         thereof;

     (b) any rent or rentcharge payable to or by him and the lease or
         tenancy agreement or other agreement or instrument under which
         it is payable;

     (c) the name and address of any person to whom he pays or on whose
         behalf he receives rent or rentcharge;

     (d) the consideration (if any) paid by him for his estate or interest in
         the land and the date when he acquired that estate or interest;

     (e) any tithe tithe rent charge or other payment in lieu of tithe issuing
         out of or charged upon the land and any of the incumbrances
         mentioned in paragraph (c) of sub-section (2) of section 3 of this
         Act.

(2)  If the assessment committee as respects their assessment area desire any
     such occupier lessee owner or other person as is referred to in sub-
     section (1) of this section to make a return with respect to any of the
     matters in regard to which a return may be required under that sub-
     section they may serve a notice on such occupier lessee owner or other
     person requiring him to make the return to them within twenty-one days
     after service of the notice.

(3)  Any person authorised in writing by the Council for that purpose shall
     have a right on production of his authority at all reasonable times on
     their behalf to inspect and take copies of any returns obtained by the
     rating authority or assessment committee under the foregoing provisions
     of this section and any notices given to that authority or committee
     under the proviso to subsection (1) of section 10 of this Act.

(4)  Any person authorised in writing by the rating authority or the
     assessment committee or the Council for that purpose shall have a right
     on production of his authority at all reasonable times to enter on any
     hereditament or land in order to survey and value the same for the
     purposes of this Act or to obtain any information required for those
     purposes by the rating authority or the assessment committee or the
     Council.

(5)  If any person fails to make a return in accordance with a notice served
     on him under sub-section (1) or sub-section (2) of this section or
     wilfully omits to show in any such return any particulars within his
     power to furnish which he is required by such notice to show or wilfully
     delays or obstructs any person authorised by the rating authority or the
     assessment committee or the Council in the exercise of any power
     conferred on him by this section he shall be liable on summary
     conviction to a fine not exceeding twenty pounds.

 

                                     21
                            SERVICE OF DOCUMENTS

Any document which under this Act is required to be served or which under
this Act may be served on any person may be served on that person by
delivering it to him or sending it by post to his usual or last known address
or if in the case of a lessee or an owner for an estate in fee simple or a
person paying or receiving a rentcharge his address is not known and cannot
reasonably be ascertained by leaving the document addressed to him with the
occupier of any hereditament or land to which the document relates or if no
such occupier can be found by causing it to be exhibited in some conspicuous
place on the hereditament or land and where any such document is required
or authorised to be served on any such lessee owner or other person as
aforesaid whose identity cannot reasonably be ascertained the document if so
left or exhibited as aforesaid shall be deemed to be addressed to the person
who is such lessee owner or other person if it is addressed "the lessee" or
"the owner" or "the rentcharge payer" or "the rentcharge owner" (as the case
may be) without further name or description.


                             
                                     22
                            PRECEPTS BY COUNCIL

(1)  Notwithstanding anything contained in any other enactment all moneys
     to be raised by rate to meet the requirements of the Council shall after
     the coming into force of the first valuation list containing particulars
     as to annual site values as provided by this Act be raised partly by
     means of precepts issued to the rating authorities based on the total
     rateable values appearing in the valuation list for each rating area and
     partly by means of precepts issued to the rating authorities once in each
     year based on the total annual site values appearing in the valuation
     list and the last mentioned precepts shall be in such form as may be
     prescribed and may be made payable by such instalments as the Council
     may determine.

(2)  The amount payable to the Council by a rating authority under a precept
     based on the total annual site values of the rating area of the rating
     authority shall for the year ending on the thirty-first day of March
     nineteen hundred and forty-two and thereafter for each year ending on
     the thirty-first day of March be a sum equal to a rate of two shillings
     in the pound on the total annual site values of the rating areas shown
     in the valuation list in force on the sixth day of April in the year for
     which the precept is issued.

(3)  The provisions of the County Rates Act 1852 relating to precepts
     shall with any necessary modifications apply to any such precept as is
     referred to in sub-section (2) of this section.

(4)  If a rating authority are unable to collect or recover the whole of the
     site value rate payable for any year in respect of all the land units in
     their rating area the Council may on the application of the rating
     authority and on being satisfied that all necessary steps were taken by
     the rating authority to collect or recover the whole of that rate repay
     or allow to the rating authority the whole or a part of the amount which
     they were so unable to collect or recover:

     Provided that any such repayment or allowance by the Council shall not
     relieve any person from liability to pay or bear the whole or any part
     of any site value rate for the year and if any arrears of site value
     rate in respect of which any such repayment or allowance has been made
     are collected or recovered by the rating authority that authority shall
     forthwith pay to the Council the amount so collected or recovered.


                             
                                     23
                  ADJUSTMENT OF AMOUNTS DUE UNDER PRECEPTS

(1)  If the total annual site values of a rating area are increased or reduced
     under sub-section (2) of section 8 of this Act the Council shall be
     entitled to recover from the rating authority or shall repay or allow to
     the rating authority (as the case may be) an amount equivalent to a rate
     of two shillings in the pound per annum on the amount of the increase or
     decrease (as the case may be) calculated by reference to the period
     commencing on the date referred to in the said sub-section (2) and
     ending on the thirty-first day of March next following.

(2)  If as the result of such an objection or appeal as is referred to in
     section 19 of this Act the total annual site values of a rating area are
     increased or reduced the Council shall be entitled as respects the rating
     period concerned to recover from the rating authority or shall repay or
     allow to the rating authority (as the case may be) an amount equivalent
     to a rate of two shillings in the pound on the amount of the increase or
     decrease (as the case may be).

(3)  If by virtue of sub-section (4) of section 15 of this Act no site value
     rate in respect of a land unit is payable to the rating authority for
     the whole or any part of a rating period or the site value rate in
     respect of a land unit is for the whole or part of a rating period
     computed on an amount which is less than the annual site value thereof
     the Council shall repay or allow to the rating authority concerned an
     amount equivalent to the difference between the amount which would be
     produced by a rate of two shillings in the pound for the rating period
     on the annual site value of the land unit and the amount of site value
     rate (if any) payable to the rating authority for the rating period in
     respect of the land unit.

 

                             
                                     24
                         APPLICATION OF ACT OF 1869

The provisions of the Act of 1869 shall (with any necessary modifications and
save so far as they are inconsistent with or as is otherwise provided by this
Act) extend and apply to the matters referred to in this Act as they apply to the
matters referred to in the Act of 1869.


                             
                                     25
                           GOVERNMENT GRANTS, &c.

(1)  This Act shall not operate so as to reduce -

     (a) the amount of any grants payable to the Council or a rating
         authority in the county under Part VI of the Local Government Act
         1929 or under the Midwives Act 1936 or the Air-Raid
         Precautions Act, 1937;

     (b) the amount of any grants payable to the Council under or by virtue
         of the Education Act 1921;

     (c) any amount payable to the Council or a rating authority under
         section 7 of the Housing, Town Planning, &c. Act 1919;

     (d) any amount payable by the Council to the council of a metropolitan
         borough under paragraph 1 of the Tenth Schedule to the Housing
         Act 1936.

(2)  For the purpose of calculating the amount of any grants payable to the
     Council or a rating authority under Part VI of the Local Government Act
     1929 payments made by the Council out of the produce of the site value
     rate shall be deemed to be rate-borne expenditure.

(3)  References in any enactment or in any regulations made thereunder to
     the produce of a rate of one penny in the pound or any other amount in
     the pound shall not apply to the site value rate.

(4)  The expression "rates" in the Rent and Mortgage Interest Restrictions
     Acts 1920 to 1938 shall not include a site value rate under this Act.

 

                                     26
                           RECEIPTS AND EXPENSES

(1)  All amounts paid to the Council under this Act shall be credited to the
     general county account.

(2)  All costs and expenses of the Council in the execution of this Act shall
     be defrayed as payments for general county purposes within the meaning
     of the Local Government Act 1888 and the costs charges and expenses
     preliminary to and of and incidental to the preparing applying for and
     obtaining of this Act shall be defrayed by them in like manner.

(3)  All expenses incurred by a rating authority or an assessment committee
     in the execution of any of the provisions of this Act shall be defrayed out
     of the same fund as their expenses under the Act of 1869 are defrayed.

 

THE SCHEDULE


                  RULES FOR ASCERTAINING THE ASSESSEE


1. The assessee as respects the site value rate in respect of a land unit shall
     be -

    (a) where the whole of the land comprising the land unit is subject to
         a lease the estate owner in respect of the term or if there are two or
         more such leases the estate owner in respect of the term which will
         first expire; and

     (b) in any other case the estate owner in respect of the fee simple of
         the land comprising the land unit.

2.   For the purposes of this Schedule the expression "estate owner" has the
     same meaning as in the Law of Property Act 1925 so however that in
     relation to an agreement for a lease that expression means the person
     entitled to have vested in him the legal term agreed to be created.

----------------------------------------------------------------------------------------------------------------

ACTS OF PARLIAMENT CITED IN TEXT

 

 

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