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The British Railways Board (Rateable Values) (Scotland) Order 1995

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Aggregate amount of rateable values for financial years 1995-96 to 1999-2000

5.—(1) For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages—

(a)for the financial year 1995-96, is hereby prescribed as £625,000;

(b)for each of the following four financial years, shall be calculated in accordance with the formula—

where—

  • A is the total of the relevant figures for each local authority area in Scotland (other than the areas of the councils for the Orkney Islands, the Shetland Islands and the Western Isles) for the financial year in question, calculated as provided for in paragraph (2) below.

(2) The relevant figure for a local authority area and a financial year shall be calculated in accordance with the formula—

B × C

where—

  • B is the total area (measured in hectares) of lands and heritages within the prescribed class of lands and heritages which are situated in the area of the local authority in question on the day falling 1 year prior to the beginning of the financial year for which the calculation is being carried out; and

  • C is the figure appearing opposite the name of that local authority in column 2 of Schedule 1 to this Order.

(3) Where (apart from this paragraph) the total area of lands and heritages ascertained for the purposes of the definition of “B” in paragraph (2) above would include a fraction of a hectare—

(a)the fraction shall be made up to one hectare if it exceeds 0.5 of a hectare; and

(b)the fraction shall be ignored if it is 0.5 of a hectare or less.

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