STATUTORY RULES AND ORDERS, 1927, No. 326. VALUATION, ENGLAND. THE ASSESSMENT COMMITTEES (FORM 71879. Whereas by paragraph 7 of the First Schedule to the Rating and Valuation Act, 1925, it is provided that every Assessment Committee shall in the month of April in every year send a report in the prescribed form of their proceedings during the last preceding year to every Local Authority represented on the Committee, to the Minister of Health and to the Central Valuation Committee; and by Section 58 of the said Act it is provided that the Minister of Health, after consultation with any Local Authority or Authority or Association of Local Authorities with whom consultation appears to him to be desirable, may by Rules prescribe anything which by the Act is to be prescribed and the form of any document which is required or authorised to be used under or for the purposes of the Act: Now therefore, the Minister of Health, by virtue of the powers conferred upon him by the said Section 58, hereby makes the following Rules: 1. These Rules may be cited as the Assessment Committees (Form of Annual Report) Rules, 1927, and shall come into operation on the date hereof. 2. The Report which an Assessment Committee is required by paragraph 7 of the First Schedule to the Rating and Valuation Act, 1925, to make with respect to their proceedings during the period from the date of the constitution of the Committee to the 1st April, 1927, shall include information as to the matters specified in the form of report set out in the Schedule hereto and shall, so far as it relates to those matters, follow the said form. SCHEDULE. FORM OF REPORT. Rating and Valuation Act, 1925. Report of the proceedings of the....... Assessment Committee during the period from the date of the constitution of the Committee to the 1st April, 1927 (as required by paragraph 7 of Schedule I of the above-mentioned Act). 1. Names of the Rating Areas comprised in the Assessment Area: 2. Name of Chairman of the Assessment Committee: 3. Name of representative of the Assessment Committee on the County Valuation Committee: 4. Name and address of Clerk of the Committee: 5. Number of members of the Committee.... 6. Number of meetings of the full Committee held before 1st April, 1927 7. Brief report of the proceedings of the Committee during the abovementioned period, including references to Conferences (if any) convened under the above-mentioned Act in which the Committee, or representatives thereof, participated, specifying the Local Authority by whom the Conference was convened and the object of the Conference: 8. Values in force on 1st April, 1927: Summary showing, for each Parish and each Rating Area in the Assessment Area, the Gross Estimated Rental and Rateable Value of the property therein, according to the Valuation Lists in force on the 1st April, 1927, distinguishing the value of property in the occupation of the Government in respect of which contributions in lieu of rates are paid, and showing also, for each Rating Area, the Rateable Value thereof according to the Valuation Lists in force on the 1st April, 1926. Signature...... Clerk of the Assessment Committee. Date......... Given under the Official Seal of the Minister of Health this thirteenth day of April, in the year One thousand nine hundred and twenty-seven. (L.S.) H. W. S. Francis, Assistant Secretary, Ministry of Health. I am directed by the Minister of Health to enclose for your information a copy of a letter addressed to this Department by the Board of Inland Revenue with regard to the supply of copies of Schedule A. values in pursuance of the provisions of Section 43 (3) of the Rating and Valuation Act. Having regard to Resolution 29 of the Central Valuation Committee (already circulated) as to the use that can be made of this information, I am to suggest that Rating Authorities and Assessment Committees should give the matter immediate consideration, and, except in the case of County Boroughs, submit their requirements to the County Valuation Committee. That Committee will thus be in a position to notify the Inspectors of the number of copies or extracts required for the various areas in the County. County Borough Councils will, no doubt, confer with the Assessment Committees for their areas as to their requirements before application is made to the Inspectors of Taxes. It is understood that, if the conditions set out in the Inland Revenue letter are observed, every effort will be made by Inspectors of Taxes to meet the requirements of Local Authorities with despatch. The Town Clerk. I am, Sir, Your obedient Servant, PB. Cross The Clerk to the Urban District Council. Assistant Secretary. I am directed by the Board of Inland Revenue to state that they have under consideration applications made to them under section 43 (3) of the Rating and Valuation Act, 1925, by a number of Local Authorities for copies of the annual values for the time being in force for the purpose of income tax under Schedule A of the Income Tax Act, 1918. The Board are prepared to supply, in the enclosed form, copies of the Schedule A Assessments to the County Valuation Committees, Assessment Committees or Rating Authorities, upon request, at a charge of 5s. per 100 separately numbered entries. The copies would be supplied, in parochial sections, on loose sheets numbered consecutively. The gross values to be entered in any copy will be those in force, for purposes of Schedule A, at the date of the copy. Where a property which extends into more than one parish is, for purposes of Schedule A, assessed as a whole, and the value of such whole is entered under the head of one parish only, appropriate notes will be made in Column 7. It is essential that where copies are required, early notice should be given to the local Inspector or Inspectors of Taxes concerned with a list of the parishes involved, and an indication of the date by which the information is needed. As regards areas in which the first new valuation list is to come into force on the 1st April, 1928, notice should be given at once. In the other cases notice should be given at least six months before the date on which the information is required, and in any case not later than 31st December, 1927. It would be of material assistance if in the case of areas not being County Boroughs, the requirements of the Rating Authorities, the Assessment Committees, and the County Valuation Committee in each County were co-ordinated so that a comprehensive request for such information as is needed could be made by the County Valuation Committee, with an indication that the information asked for will meet the requirements of the several Authorities in the County. If more than one copy is required the Board will endeavour to supply an additional copy, if circumstances permit, at the rate of 5s. per 100 separately numbered entries. In some cases it may be possible for the Inspector of Taxes to supply carbon copies of the first copy. For such carbon copies, if asked for at the same time as the first copy, a charge not exceeding 5s. per 100 entries will be made. It is hoped, however, that when it is intended to use more than one copy in an area, any further copies needed will be made by the Local Authority. It has been suggested that arrangements might be made by the Board for permitting duly authorised officers of the Local Authorities to inspect or take copies of the original Schedule A assessments in the hands of the Inspectors of Taxes, but the Board, after careful consideration, are unable to agree to this course, and must limit their action to the supply of copies in accordance with section 43 (3) of the Act of 1925. In the few cases where copies of the Schedule A assessments have been obtained recently by County Authorities, the Board are prepared to have these brought up to date and restrict the charge for so doing to the actual cost, plus 7 per cent. for overhead charges. The Secretary, Ministry of Health. I am, Sir, Your obedient Servant, (Sgd.) G. B. CANNY. |