HC Deb 07 February 1949 vol 461 cc62-3
Mr. Woodburn

I beg to move, in page 13, line 24, to leave out from the beginning to the end of line 31, and to insert: (2) The amount of the annual value of any lands and heritages according to which the domestic water rate is leviable in accordance with the foregoing provisions of this Part of this Act shall, if it contains a fractional part of a pound, be subject for the purpose of the levy of that rate to the following adjustments, that is to say—

  1. (a) in the case of lands and heritages in the district of a county council in which there is in force a local enactment with respect to the adjustment of annual values containing a fractional part of a pound for the purpose of the levy of rates, it shall be subject to adjustment in accordance with the provisions of that local enactment;
  2. (b) in the case of lands and heritages in the district of a county council in which no such local enactment as aforesaid is in force, it shall, if it includes a fraction of five shillings, be increased or reduced as the case may be to the nearest complete five shillings, or it the fraction is two shillings and six pence the fraction shall be disregarded;
    3. 63
  3. (c) in the case of lands and heritages in the district of any other local authority, it shall be subject to any adjustment required to be made in accordance with the provisions of section forty-five of the Burgh Police (Scotland) Act, 1903, or of any corresponding provision of a local Act in force in that district."
It will be remembered that in Committee the question was raised whether in the calculation of rates on the gross annual value of lands and heritages it would be possible to agree that the amount should be rounded off. In the case of counties it is proposed by this Amendment to round it off to 5s., in the case of burghs to 10s., and of course in appropriate cases to half-a-crown. I think this meets the objection raised by the hon. Member for East Fife (Mr. Henderson Stewart) in dealing with the question of gross annual value in Clause 2.

Mr. Maclay (Montrose Burghs)

As my hon. Friend the Member for East Fife is abroad and therefore unable to be present, I should like to say that I am sure he will be grateful to the Minister for moving this Amendment.

Amendment agreed to.

Further Amendment made: In page 13, line 33, leave out "local" and insert "any."—[Mr. Woodburn.]