The Water Undertakings (Rateable Values) (Scotland) Order 1994

Statutory Instruments

1994 No. 2079 (S.104)

RATING AND VALUATION

The Water Undertakings (Rateable Values) (Scotland) Order 1994

Made

29th July 1994

Coming into force

30th July 1994

The Secretary of State, in exercise of the powers conferred on him by sections 6, 35 and 37(1) of the Local Government (Scotland) Act 1975(1) and of all other powers enabling him in that behalf, and after consultation with such associations of local authorities, and of persons carrying on undertakings, as appeared to him to be concerned, and with such local authorities, persons, or associations of persons with whom consultation appeared to him to be desirable, all in accordance with section 6(4) of the said Act, hereby makes the following Order, a draft of which has been laid before and has been approved by resolution of each House of Parliament:

Citation, commencement and date of effect

1.—(1) This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1994 and shall come into force on the day after the day on which it is made.

(2) This Order shall have effect as from 1st April 1994(2).

Interpretation

2.—(1) In this Order, unless the context otherwise requires–

“the 1975 Act” means the Local Government (Scotland) Act 1975;

“financial year” means the period of twelve months beginning with 1st April;

“non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980(3);

“prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order;

“water authority” means–

(a)

a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and

(b)

a water development board within the meaning of that section; and

“water undertaking” means an undertaking for the supply of water carried on by a water authority.

(2) Any reference in this Order to–

(a) lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; and

(b) lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose.

Prescribed class of lands and heritages

3.  The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland occupied by a water authority and used wholly or mainly for the purposes of the water undertaking carried on by that authority.

Non-domestic water rate

4.  The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1994-95.

Aggregate amount and apportionment of rateable values for the financial year 1994-95

5.  For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1994-95–

(a) the aggregate amount of the rateable values of the prescribed class of lands and heritages occupied by each water authority specified in column 1 of the Schedule to this Order is prescribed as the amount specified in column 2 of that Schedule opposite the name of that water authority; and

(b) the aggregate amount of the rateable values prescribed in relation to each water authority specified in column 1 of that Schedule is apportioned among the local authorities specified in column 3 of that Schedule opposite the name of that water authority in the amount shown opposite the name of each such local authority in column 4 of that Schedule.

Amendment of enactments

6.  The following amendments shall be made to the enactments specified in articles 7 and 8 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1994-95.

7.  In section 6(1) of the Valuation and Rating (Scotland) Act 1956(4), after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”.

8.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:–

“(iii) upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 Order”);”.

(2) Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:–

“(other than lands and heritages within the class of lands and heritages prescribed in the 1994 Order)”.

(3) After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraphs:–

“(gg) by deleting therefrom, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order;

(ggg) by entering therein, with effect from 1st April 1994, in relation to each water authority as defined in the 1994 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order;”.

(4) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:–

“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1994 Order, any such person may at any time while the roll is in force appeal against the entry but only on the grounds that there is a clerical error in that entry.”.

(5) In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:–

“(other than lands and heritages within the class of lands and heritages prescribed in the 1994 Order)”.

Revocation

9.  The Water Undertakings (Rateable Values) (Scotland) Order 1993(5) is hereby revoked.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

29th July 1994

Article 5

SCHEDULE Aggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1994-5

(1)	(2)	(3)	(4)
Water authority	Aggregate amount of rateable values	Local authorities	Apportioned amounts
		District Councils
Central Scotland Water Development Board	£ 1,241,868	Falkirk Stirling West Lothian Clydebank Cumbernauld and Kilsyth Dumbarton Monklands Strathkelvin Perth and Kinross
£ 11,503 58,046 1,705 1,061 13,897 556,489 28,092 335,931 235,144
Borders Regional Council	£ 514,211	Berwickshire Ettrick and Lauderdale Roxburgh Tweeddale East Lothian £ 98,594 181,815 177,150 56,490 162
Central Regional Council	£ 2,773,339	Clackmannan Falkirk Stirling Bearsden and Milngavie Cumbernauld and Kilsyth Strathkelvin	£ 245,486 1,555,233 620,934 249 235,609 115,828
Dumfries and Galloway Regional Council	£ 1,022,545	Annandale and Eskdale Nithsdale Stewartry Wigtown	£ 273,410 367,191 160,769 221,175
Fife Regional Council	£ 2,029,402	Clackmannan Dunfermline Kirkcaldy North East Fife Perth and Kinross	£ 208,419 553,934 497,131 297,877 472,041
Grampian Regional Council	£ 2,408,903	Banff and Buchan City of Aberdeen Gordon Kincardine and Deeside Moray	£ 527,650 930,486 186,709 410,203 353,855
Highland Regional Council	£ 1,300,822	Badenoch and Strathspey Caithness Inverness Lochaber Nairn Ross and Cromarty Skye and Lochalsh Sutherland	£ 80,850 183,583 411,655 109,921 55,852 337,202 57,595 64,164
Lothian Regional Council	£ 3,907,553	Ettrick and Lauderdale Tweeddale City of Edinburgh East Lothian Midlothian West Lothian Clydesdale	£ 110,998 355,254 2,099,470 461,993 374,484 494,040 11,314
Strathclyde Regional Council	£14,613,867	Tweeddale Stirling Argyll and Bute Bearsden and Milngavie Clydebank Clydesdale Cumnock and Doon Valley Cunninghame Dumbarton East Kilbride Eastwood City of Glasgow Hamilton Inverclyde Kilmarnock and Loudoun Kyle and Carrick Monklands Motherwell Renfrew Strathkelvin
£ 86 1,494,316 368,041 874,390 238,089 823,359 250,583 1,135,683 531,045 389,750 384,164 3,254,299 411,139 581,541 404,609 1,011,402 397,713 764,477 1,033,985 265,196
Tayside Regional Council	£ 1,888,908	Angus City of Dundee Perth and Kinross	£ 740,397 707,450 441,061
		Islands Councils
Orkney Islands Council	£ 145,492	Orkney	£ 145,492
Shetland Islands Council	£ 184,149	Shetland	£ 184,149
Western Isles Islands Council	£ 186.057	Western Isles	£ 186.057

Explanatory Note

(This note is not part of the Order)

This Order makes provision for the valuation for the financial year 1994-95 of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by the water authorities specified in column 1 of the Schedule to this Order (“the authorities”) and used wholly or mainly for the purposes of water undertakings carried on by the authorities.

The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for that financial year in the case of each authority specified in the Schedule. It also apportions that aggregate amount among local authorities in accordance with columns 3 and 4 of the Schedule to the Order (article 5).

The Order provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for that financial year (article 4).

The Order amends certain enactments relating to the valuation of the prescribed class of lands and heritages and revokes the Order for financial year 1993-94 concerning water undertakings (articles 6 to 9).

In pursuance of the power in section 6(6) of the Local Government (Scotland) Act 1975, as amended, the Order has effect from 1st April 1994.

(1)

1975 c. 30; section 6(1) to (7) was substituted by the Local Government (Scotland) Act 1978 (c. 4), section 1, and section 6(1) subsequently substituted by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and amended by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 42; section 6(1A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 18; section 37(1) contains a definition of “prescribed” which is relevant to the exercise of the powers under which this Order is made and which was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 43(c).

(2)

In terms of subsection (6) of section 6 of the 1975 Act, an order under that section may provide that the order shall have effect as from the beginning of the financial year in which it is made.

(3)

1980 c. 45; section 40 was substituted by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 5, paragraph 29, and amended by the Local Government and Housing Act 1989, Schedule 6, paragraphs 16 and 18 and Schedule 12, Part II and by the Local Government Finance Act 1992, Schedule 11, paragraph 31.

(4)

1956 c. 60; section 6(1) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987, Schedule 6 and the Local Government and Housing Act 1989, Schedule 6, paragraph 3.

(5)

S.I. 1993/886.