Written Question · S2W-29685 · Session 2
What constitutes a common good asset and how such assets differ from property or land owned by a local authority.
The question
To ask the Scottish Executive what constitutes a common good asset and how such assets differ from property or land owned by a local authority.
The answer
The Common Good originated asrevenues from properties belonging to the early Burghs of Scotland. The Common Good,as these revenues were then termed, is of great antiquity and there is no equivalentin English local government although the term remains current in Scotland. Essentially,the Common Good denoted all property of a Burgh not acquired under statutory powersor held under special trusts. Historically, the Common Good became a useful additionto the main revenues and the Local Government (Scotland) Act 1947 empowered Countiesand Burghs without a Common Good fund to set up a reserve to promote the generalgood of the inhabitants or dignity of the Burgh.
Common good assets belongingto the Burghs of Scotland were incorporated into the new local government bodiesset up under local government reform in 1975 and 1994 when the Burghs became partof District and Regional Councils and then councils.
Dueto the historical, non-statutory, nature of the Common Good, views on what may constitutea common good asset, as opposed to other property or land owned by a local authority,may in particular disputed cases have to be resolved. Section 75 of the Local Government(Scotland) Act 1973 provides that if a local authority wants to dispose of landforming part of the common good, where thereis a question as to the right of the council to dispose of the land, the council may apply to the Court of Session or the sheriffcourt to authorise the council to dispose of the land. The court have discretionto authorise disposal, subject to such conditions as they may impose. This statutoryprovision applies to common good land, not other land held by a council.
All local authorities are required,by the Local Government in Scotland Act 2003, to adhere to proper accounting practicesand the Code of Practice on Local Authority Accounting in the United Kingdom– Statement of Recommended Practice requires that common good accounts shouldbe shown separately.
Common good assets belongingto the Burghs of Scotland were incorporated into the new local government bodiesset up under local government reform in 1975 and 1994 when the Burghs became partof District and Regional Councils and then councils.
Dueto the historical, non-statutory, nature of the Common Good, views on what may constitutea common good asset, as opposed to other property or land owned by a local authority,may in particular disputed cases have to be resolved. Section 75 of the Local Government(Scotland) Act 1973 provides that if a local authority wants to dispose of landforming part of the common good, where thereis a question as to the right of the council to dispose of the land, the council may apply to the Court of Session or the sheriffcourt to authorise the council to dispose of the land. The court have discretionto authorise disposal, subject to such conditions as they may impose. This statutoryprovision applies to common good land, not other land held by a council.
All local authorities are required,by the Local Government in Scotland Act 2003, to adhere to proper accounting practicesand the Code of Practice on Local Authority Accounting in the United Kingdom– Statement of Recommended Practice requires that common good accounts shouldbe shown separately.
In the Official Report
No contribution in the Official Report cites S2W-29685 by reference.