Ordered, by The House of Commons, to he Printed, 14 February 1896.

[Bill 20.]

ARRANGEMENT OF CLAUSES.

Clause.

1. Exemption of agricultural land from half of rates to which this Act applies.

2. Payment out of Local Taxation Account in respect of deficiency arising from exemption.

3. Contributions from more than one parish.

4. Certifying of annual sums payable in respect of deficiency. 5. Separate statement in valuation lists, &c., of value of agricultural land.

6. Procedure for ascertaining deficiency and for separation of value of agricultural land from buildings and other hereditaments.

8. As to limit of rate or expenditure in case of any local authority.

A

BILL

[AS AMENDED IN COMMITTEE]

ΤΟ

Amend the Law with respect to the Rating of Occu- A.D. 1896. piers of Agricultural Land in England, and for other purposes connected therewith.

BE it enacted by queen's most and

E it enacted by the Queen's most Excellent Majesty, by and

Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

tural land

from half of

5 1.-(1.) During the continuance of this Act, that is to say, the Exemption period of five years after the thirty-first day of March next after of agriculthe passing of this Act the occupier of agricultural land in England shall be liable in the case of every rate to which this Act applies, to pay one half only of the rate in the pound payable in respect of 10 buildings and other hereditaments.

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(2.) This Act shall apply to every rate as defined by this Act, except a rate

(a) which the occupier of agricultural land is liable, as compared
with the occupier of buildings or other hereditaments, to be
assessed to or to pay in the proportion of one half or less than
one half, or

(b) which is assessed under any commission of sewers or in
respect of any drainage, wall, embankment, or other work for
the benefit of the land.

rates to

which this

Act applies.

2.- (1.) In respect of the deficiency which will arise from the Payment provisions of this Act in the produce of rates made by the spending out of Local authorities in England, as herein-after defined, there shall during Account the continuance of this Act

Taxation

in respect of deficiency

(a) be paid to the Local Taxation Account an annual sum (in arising from this Act referred to as the annual grant) of such amount as is exemption. certified under the provisions herein-after contained; and

A.D. 1896.

Contributions from more than one parish.

Certifying!

(b) be issued from the Local Taxation Account by half-yearly payments out of the annual grant to each such spending authority. a share of that grant of such amount as is certified under the provisions hereinafter contained.

(2.) The amount so certified as respects each spending authority 5 shall be the share of that authority in the annual grant.

(3.) The Commissioners of Inland Revenue, in such manner, by such payments, and under such regulations as the Treasury direct, shall pay to the Local Taxation Account, out of the proceeds of the estate duty derived in England from personal property, 10 the annual sum required by this section to be paid to that account.

(4.) The first of those payments shall be made during the six months ending on the thirty-first day of March next after the passing of this Act, so as to make up a half-yearly payment to meet the issues to spending authorities on account of the six 15 ensuing months.

3.-(1.) Where any spending authority require in any half year or other period to raise from two or more parishes a sum by a rate to which this Act applies, they shall, in determining the net amount, to be so raised, deduct the sum issuable to them in respect of the said 20 rate on account of their share of the annual grant for the said half year or other period, and the net amount after that deduction shall, where it would otherwise be raised in proportion to the rateable value, be raised in proportion to the assessable value of those parishes.

(2.) For the purposes of this Act the assessable value of a parish shall be the rateable value thereof reduced by an amount equal to one half of the rateable value of the agricultural land in the parish.

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4.—(1.) The Local Government Board shall, as soon as may be 30 sums payable after the passing of this Act, certify the amount

of annual

in respect,

of deficiency.

(a) of the annual grant to be paid to the Local Taxation Account; and

(b) of the share of such grant to be paid annually to each spending authority,

under this Act, and for that purpose shall determine in the prescribed manner the amount which for the purposes of this Act is to be taken as having been raised during the last year before the passing of this Act by any rate to which this Act applies for the expenditure of each spending authority.

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