Statutory Instruments
1995 No. 367 (S.17)
RATING AND VALUATION
The Water Undertakings (Rateable Values) (Scotland) Order 1995
Made
15th February 1995
Coming into force
1st April 1995
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 and commencement
1.—(1) This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1995 and shall come into force on 1st April 1995.
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(2);
“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 water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and
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 1995-96.
Aggregate amount and apportionment of rateable values for the financial year 1995-96
5. For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1995-96—
(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 1995-96.
7. In section 6(1) of the Valuation and Rating (Scotland) Act 1956(3), 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 1995 (hereinafter in this Act referred to as “the 1995 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 1995 Order)”.
(3) After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraph:—
“(gg)by entering therein, with effect from 1st April 1995, in relation to each water authority as defined in the 1995 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 1995 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 1995 Order)”.
Revocation
9. The Water Undertakings (Rateable Values) (Scotland) Order 1994(4) is hereby revoked.
George Kynoch
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
15th February 1995
Article 5
SCHEDULEAggregate amount and apportionment of rateable values of prescribed class of lands and heritages of water undertakings for financial year 1995-6
| (1) | (2) | (3) | (4) |
|---|---|---|---|
| Water authority | Aggregate amount of rateable values | Local authorities | Apportioned amounts |
| District Councils | |||
| Central Scotland Water Development Board | £1,211,512 | Falkirk | £11,222 |
| Stirling | £56,627 | ||
| West Lothian | £1,663 | ||
| Clydebank | £1,035 | ||
| Cumbernauld and Kilsyth | £13,558 | ||
| Dumbarton | £542,887 | ||
| Monklands | £27,405 | ||
| Strathkelvin | £327,719 | ||
| Perth and Kinross | £229,396 | ||
| Borders Regional Council | £509,908 | Berwickshire | £97,769 |
| Ettrick and Lauderdale | £180,293 | ||
| Roxburgh | £175,668 | ||
| Tweeddale | £56,017 | ||
| East Lothian | £161 | ||
| Central Regional Council | £2,800,387 | Clackmannan | £247,880 |
| Falkirk | £1,570,401 | ||
| Stirling | £626,990 | ||
| Bearsden and Milngavie | £251 | ||
| Cumbernauld and Kilsyth | £237,908 | ||
| Strathkelvin | £116,957 | ||
| Dumfries and Galloway Regional Council | £1,022,661 | Annandale and Eskdale | £273,441 |
| Nithsdale | £367,233 | ||
| Stewartry | £160,787 | ||
| Wigtown | £221,200 | ||
| Fife Regional Council | £2,055,788 | Clackmannan | £211,129 |
| Dunfermline | £561,136 | ||
| Kirkcaldy | £503,594 | ||
| North East Fife | £301,750 | ||
| Perth and Kinross | £478,179 | ||
| Grampian Regional Council | £2,384,965 | Banff and Buchan | £522,407 |
| City of Aberdeen | £921,240 | ||
| Gordon | £184,853 | ||
| Kincardine and Deeside | £406,127 | ||
| Moray | £350,338 | ||
| Highland Regional Council | £1,302,936 | Badenoch and Strathspey | £80,981 |
| Caithness | £183,880 | ||
| Inverness | £412,324 | ||
| Lochaber | £110,100 | ||
| Nairn | £55,943 | ||
| Ross and Cromarty | £337,750 | ||
| Skye and Lochalsh | £57,689 | ||
| Sutherland | £64,269 | ||
| Lothian Regional Council | £3,939,300 | Ettrick and Lauderdale | £111,900 |
| Tweeddale | £358,141 | ||
| City of Edinburgh | £2,116,527 | ||
| East Lothian | £465,747 | ||
| Midlothian | £377,527 | ||
| West Lothian | £498,052 | ||
| Clydesdale | £11,406 | ||
| Strathclyde Regional Council | £16,127,595 | Tweeddale | £95 |
| Stirling | £1,649,099 | ||
| Argyll and Bute | £406,163 | ||
| Bearsden and Milngavie | £964,960 | ||
| Clydebank | £262,750 | ||
| Clydesdale | £908,644 | ||
| Cumnock and Doon Valley | £276,539 | ||
| Cunninghame | £1,253,318 | ||
| Dumbarton | £586,051 | ||
| East Kilbride | £430,121 | ||
| Eastwood | £423,956 | ||
| City of Glasgow | £3,591,386 | ||
| Hamilton | £453,726 | ||
| Inverclyde | £641,778 | ||
| Kilmarnock and Loudoun | £446,519 | ||
| Kyle and Carrick | £1,116,165 | ||
| Monklands | £438,909 | ||
| Motherwell | £843,662 | ||
| Renfrew | £1,141,088 | ||
| Strathkelvin | £292,666 | ||
| Tayside Regional Council | £1,877,569 | Angus | £735,953 |
| City of Dundee | £703,203 | ||
| Perth and Kinross | £438,413 | ||
| Islands Councils | |||
| Orkney Islands Council | £141,955 | Orkney | £141,955 |
| Shetland Islands Council | £174,811 | Shetland | £174,811 |
| Western Isles Islands Council | £180,685 | Western Isles | £180,685 |
Explanatory Note
(This note is not part of the Order)
This Order makes provision for the valuation for the financial year 1995-96 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 1994-95 concerning water undertakings (articles 6 to 9).
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 6(5A) and (8) was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), sections 160 and 157; 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).
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 19 and Schedule 12, Part II and by the Local Government Finance Act 1992, Schedule 11, paragraph 31 and is repealed (prospectively) by the Local Government etc. (Scotland) Act 1994, Schedule 14.
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.