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

This Order may be cited as the Non Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 and shall come into force on 1st April 2005.

In this Order–

• “office premises” means any lands and heritages constructed or adapted as offices or for office purposes, or used wholly or mainly for such purposes;

• “office purposes” includes the purposes of administration and clerical work and handling of money;

• “the Valuation Acts” means the Lands Valuation (Scotland) Act 18544, the Acts amending that Act, and any other enactment relating to valuation.

Unless otherwise expressly provided, any reference in this Order to a numbered article or schedule is to the article or, as the case may be, schedule bearing that number in this Order and any reference in an article to a numbered paragraph is to the paragraph bearing that number in that article.

In this article–

• “a Company”–

  1. a

     for the purposes of paragraph (1)(a) means a Scottish electricity company; and

  2. b

     for the purposes of paragraph (1)(b) means any person carrying on an undertaking and includes a Scottish electricity company;

• “Scottish electricity company” means–

  1. a

     Scottish Power UK plc;

  2. b

     Scottish and Southern Energy plc;

  3. c

     British Energy Generation (UK) Limited;

  4. d

     Scottish Power Generation Limited; or

  5. e

     SSE Generation Limited; and

• “undertaking” means an undertaking for the generation of electricity.

In this article–

• “a Company”–

  1. a

     for the purposes of paragraph (1)(a) means–

     1. i

        Scottish Power UK plc;

     2. ii

        Scottish and Southern Energy plc;

     3. iii

        SP Distribution Limited;

     4. iv

        Scottish Hydro-Electric Power Distribution Limited; or

     5. v

        SP Power Systems Limited; and

  2. b

     for the purposes of paragraph (1)(b) means–

     1. i

        Scottish Power UK plc;

     2. ii

        Scottish and Southern Energy plc;

     3. iii

        SP Transmission Limited; or

     4. iv

        Scottish Hydro-Electric Transmission Limited.

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 West Dunbartonshire if they are occupied by Transco plc and used for any of the purposes of production, treatment, transmission, distribution or storage of gas, including plant and equipment installed therein or thereon and, without prejudice to the foregoing generality, gas terminals, gas research stations, pressure reduction stations, governor stations, holder stations, mains, services and radio stations, insofar as any of them is used for any of the foregoing purposes.

The lands and heritages mentioned in this paragraph are lands and heritages consisting of or comprising premises used wholly or mainly as liquefied natural gas storage facilities.

In this article–

• “gas” means any substance which is, or if it were in a gaseous state would be, gas within the meaning of Part I of the Gas Act 19865; and

• “services” means the pipe and other apparatus installed for each consumer between the distribution mains and the consumer’s gas meter.

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.

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 19977;

• “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–

  1. a

     income in respect of pilotage;

  2. b

     income from–

     1. i

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

     2. ii

        loans or deposits;

     3. 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

  3. 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.

The lands and heritages described in paragraph (1) shall be treated as being occupied by Network Rail Infrastructure Limited.

In this article–

• “the 1993 Act” means the Railways Act 19938;

• “clerical work” includes writing, book-keeping, typing, filing, duplicating, sorting papers or information, calculating (whether by manual, mechanical or electronic means), drawing, and the editorial preparation of matter for publication;

• “licence exempt operator” and “licence holder” have the meanings given by section 10(6) and section 83(1) respectively of the 1993 Act;

• “operational land”, in relation to Network Rail Infrastructure Limited, a licence exempt operator or a licence holder, means land which is used for the purposes of carrying on the undertaking of that person, not being land which, in respect of its nature and situation, is comparable rather with land in general 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 19979;

• “railway purposes” means the purposes of providing railway services or for purposes ancillary to those purposes (including the purposes of providing police services or exhibiting advertisements); and

• “railway services” has the meaning given in section 82(1) of the 1993 Act.

The assessor appointed by each of the joint boards or valuation authorities listed in column 1 of the Schedule to these Regulations is hereby designated as the assessor who shall value the lands and heritages referred to in the corresponding entry in column 2 of the Schedule.

In this article “joint board” means a valuation joint board established under article 2(1) of the Valuation Joint Boards (Scotland) Order 199510.

A valuation appeal committee constituted in relation to the area of the joint board or valuation authority which appointed the assessor designated to value lands and heritages under article 8 may hear and determine appeals and complaints under the Valuation Acts in relation to the assessment by that assessor of the lands and heritages valued by virtue of this Order.

In this article “valuation appeal committee” means a valuation appeal committee constituted under section 29(1) of the Local Government etc. (Scotland) Act 199411.