HC Deb 17 April 1978 vol 948 cc171-2

Motion made, and Question, That—

  1. (1) For the purpose of determining the amount of the duty chargeable under section 14 of the Betting and Gaming Duties Act 1972 on a gaming licence in respect of premises in Scotland for a period beginning after 31st March 1978 the rateable value of any lands and heritages shall be ascertained in accordance with the following provisions of this Resolution in any case where a rateable value is shown for them in the valuation roll for the time being in force and either a lower value or no value was shown for them in the valuation roll in force on 31st March 1978.
  2. (2) Where the rateable value of any lands and heritages falls to be ascertained in accordance with this Resolution, then—
    1. (a) if a rateable value was shown for them in the valuation roll in force on 31st March 1978, their rateable value shall be taken to be the value so shown, but subject to sub-paragraph (b) of this paragraph;
    2. (b) if, since the value so shown was entered in that valuation roll, there has been a material change of circumstances affecting the value of lands and heritages, their rateable value shall be taken to be the value determined under this Resolution as the rateable value which would have been shown for them in that valuation roll if the change had been given effect to in that roll;
    3. (c) if no value was shown for the lands and heritages in the valuation roll in force on 31st March 1978, their rateable value shall be taken to be the value determined under this Resolution as the value that would have been so shown if, at the time of the valuation for the purposes of that roll, the premises in respect of which the licence is to be granted had been in existence and all relevant circumstances had been the same as at the time when the value of the lands and heritages is determined under this Resolution.
  3. (3) Any determination under this Resolution shall be made by the Commissioners of Customs and Excise after consultation with the assessor appointed under the Local Government (Scotland) Act 1973 for the valuation area concerned; but the person to whom the licence is to be or has been granted may, by notice in writing given to the Commissioners not later than four weeks after the date on which the determination is notified to him, require the determination to be referred to the arbitration of a referee appointed by the Lord President of the Court of Session, whose decision shall be final and conclusive.
  4. (4) A person appointed under paragraph (3) above shall not be an officer of any government department.
  5. (5) If the amount of duty chargeable is reduced in consequence of a deciison of a 172 referee appointed under this Resolution, any amount overpaid shall be repaid.
  6. (6) In this Resolution "material change of circumstances" has the meaning assigned to it by section 37(1) of the Local Government (Scotland) Act 1975.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.