The Caravan Sites and Pitches (Rateable Values) (Scotland) Order 1991

Caravan site

6.—(1) For the purposes of section 6(1) of the 1975 Act, the rateable value of any caravan site falling within the class of lands and heritages prescribed in article 5 above shall be the sum of the following amounts:—

(a) the amount produced by deducting from the aggregate net annual value of the caravan pitches in the site sixty per cent. of the aggregate net annual value of those caravan pitches ; and

(b) the amount of the net annual value of so much of the site as does not consist of any caravan pitch.

(2) In paragraph (1) of this article, a caravan pitch means a caravan pitch—

(a) which is either occupied by the site operator or seperately occupied by a person other than the site operator ; and

(b) which—

(i) for the purposes of sub-paragraph (a) of that paragraph does not include a caravan pitch which has been entered seperately in the valuation roll under section 3(8A) of the 1976 Act ; and

(ii) for the purposes of sub-paragraph (b) of that paragraph, does include such a caravan pitch.