The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

Docks and Harbours

6.—(1) Any lands and heritages (other than the lands and heritages mentioned in paragraph (2)) which would (apart from this Order) be treated as justifying separate entries in two or more valuation rolls shall be treated for all purposes of the Valuation Acts as justifying only one entry in the valuation roll for Falkirk if they are occupied by an authority and used for the purposes of the undertaking carried on by that authority.

(2) The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising–

(a) a dock or harbour where the relevant income of the undertaking–

(i) in any accounting period of twelve months ending during the year ending with 31st March 2003;

(ii) in a case to which sub sub paragraph (i) above does not apply and there is an accounting period of any other length which ends in that year, in the period of twelve months which ends with the last day of the last such accounting period; or

(iii) in any other case in the twelve months ending with 31st March 2003,

was not more than £1,000,000;

(b) a dock or harbour used by an authority exclusively or mainly for the purpose of bringing or receiving goods of any one or more of the following descriptions:–

(i) goods which have been manufactured or produced by that authority or an associated body;

(ii) goods which are to be used by that authority or an associated body for the manufacture or production of goods or electricity;

(iii) goods which are to be sold by that authority or an associated body; or

(c) premises occupied by an authority which do not consist exclusively of operational land.

(3) In this article–

“associated body” means an associated body of an authority and shall be construed in accordance with paragraph (4);

“an authority” means any person who carries on, under authority conferred by or under any enactment, a dock or harbour undertaking;

“operational land”, in relation to an authority, means land which is used for the purposes of carrying on the authority’s undertaking, not being land which, in respect of its nature and situation, is comparable with land in general rather than with land which is used for the purposes of carrying on of statutory undertakings (within the meaning of section 214 of the Town and Country Planning (Scotland) Act 1997(1);

“relevant income”, in relation to an undertaking and a period, means all income by way of revenue included or falling to be included in the revenue or profit and loss account of the undertaking for the period, whether derived from the operations carried on in respect of a prescribed class of lands and heritages or otherwise, other than–

(a)

income in respect of pilotage;

(b)

income from–

(i)

investments required to be shown in the accounts of the authority (other than investments in subsidiary companies);

(ii)

loans or deposits;

(iii)

rent or other payments receivable in consideration of the grant of permission for occupation or use of any property of the authority, or right over such property, which is or forms part of lands and heritages shown on any valuation roll; and

(c)

any sum receivable in respect of the disposal of land; and

“undertaking” means a dock or harbour undertaking carried on, by or under, any enactment by an authority.

(4) For the purposes of this article, a body shall be treated as the associated body of an authority if–

(a) it is a body corporate in relation to which that authority directly or indirectly owns or controls not less than 51 per cent of its issued share capital; or

(b) it is a body corporate in relation to which that authority and any other associated body or bodies of that authority directly or indirectly own or control not less than 51 per cent of its issued share capital.

(1)

1997 c. 8.