1995 No. 368 (S.18)

RATING AND VALUATION

The British Gas plc. (Rateable Values) (Scotland) Order 1995

Made

Coming into force

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 19751 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 commencement1

This Order may be cited as the British Gas plc. (Rateable Values) (Scotland) Order 1995 and shall come into force on 1st April 1995.

Interpretation2

1

In this Order, unless the context otherwise requires—

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

  • “the Company” means British Gas plc.;

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

  • “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 19862;

  • “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 19803;

  • “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;

  • “relevant pipeline” means any pipeline in Scotland occupied by the Company and having a design operating pressure exceeding 7 bars; and

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

2

Any reference in this Order to—

a

lands and heritages occupied by the Company includes a reference to lands and heritages which, if unoccupied, are owned by the Company; 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 heritages3

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 the Company 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.

Non-domestic water rate4

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 of rateable values for financial years 1995-96 to 1999-20005

For the purposes of section 6(1) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages—

a

for the financial year 1995-96, is hereby prescribed as £53,343,087;

b

for each of the following four financial years, shall be calculated in accordance with the formula—

£53,343,087+£53,343,087×(A-B)Bmath

where—

  • A is the length of the relevant pipeline as at 31st March immediately preceding the financial year which commenced one year before the beginning of the financial year for which the calculation is being carried out; and

  • B is the length of the relevant pipeline as at 31st March 1994.

Apportionment of aggregate amount of rateable values6

1

For the purposes of section 6(2) of the 1975 Act, the aggregate amount of the rateable values of the prescribed class of lands and heritages for the financial year 1995-96 which is prescribed by article 5(a) above shall be apportioned among the local authorities specified in column 1 of Schedule 1 to this Order in the amount shown opposite the name of each such local authority in column 2 of that Schedule.

2

For those purposes, the aggregate amount of the rateable values of the prescribed class of lands and heritages for each of the four financial years following financial year 1995-96 (ascertained in accordance with article 5(b) above) shall be apportioned among the local authorities specified in column 1 of Schedule 2 to this Order in accordance with the formula—

C×D10,000math

where—

  • C is the aggregate amount for the financial year in question; and

  • D is the figure shown in column 2 of that Schedule opposite the name of the local authority in question.

Amendment of enactments

7

The following amendments shall be made to the enactments specified in articles 8 and 9 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1995-96 and the four following financial years.

8

In section 6(1) of the Valuation and Rating (Scotland) Act 19564, 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”.

9

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 British Gas plc. (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 any lands and heritages within the class of lands and heritages prescribed in the 1995 Order together with the rateable values apportioned by that Order to the local authorities whose areas comprise or form part of the valuation area;

4

In paragraph (a) of section 2(2) of that Act, after the words “subsection (1)(a)” there shall be inserted the words “or (gg)”.

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)

Revocation10

The British Gas plc. (Rateable Values) (Scotland) Order 19945 is hereby revoked.

George KynochParliamentary Under Secretary of State, Scottish OfficeSt Andrew’s House,Edinburgh

SCHEDULE 1Apportionment of aggregate amount of rateable values of prescribed class of lands and heritages for financial year 1995-96

Article 6(1)

(1)

(2)

Local authority

Apportioned amount £

District Councils:—

Berwickshire

755,681

Ettrick and Lauderdale

488,647

Roxburgh

131,931

Tweeddale

87,104

Clackmannan

281,735

Falkirk

1,654,813

Stirling

995,667

Annandale and Eskdale

2,383,912

Nithsdale

271,243

Stewartry

43,349

Wigtown

43,260

Dunfermline

882,527

Kirkcaldy

1,060,584

North East Fife

1,098,538

City of Aberdeen

1,882,685

Banff and Buchan

4,846,500

Gordon

2,729,968

Kincardine and Deeside

2,430,833

Moray

342,877

Caithness

27,486

Inverness

230,751

Nairn

31,124

Ross and Cromarty

10,023

East Lothian

866,417

City of Edinburgh

2,900,031

Midlothian

612,494

West Lothian

2,857,871

Argyll and Bute

123,525

Bearsden and Milngavie

254,242

Clydebank

181,727

Clydesdale

1,531,028

Cumbernauld and Kilsyth

259,560

Cumnock and Doon Valley

69,192

Cunninghame

988,924

Dumbarton

500,615

East Kilbride

484,348

Eastwood

413,514

City of Glasgow

3,730,617

Hamilton

660,992

Inverclyde

442,247

Kilmarnock and Loudoun

472,294

Kyle and Carrick

591,897

Monklands

1,697,248

Motherwell

1,710,976

Renfrew

1,124,161

Strathkelvin

485,567

Angus

3,749,935

City of Dundee

1,105,625

Perth and Kinross

2,804,471

Islands Council:—

Western Isles

12,331

SCHEDULE 2ionment of aggregate amount of rateable values of prescribed class of lands and heritages for 1996-97 and three following financial years

Article 6(2)

(1)

(2)

Local authority

Apportionment figure £

City of Aberdeen

353

Aberdeenshire

1876

Angus

722

Argyll and Bute

55

East Ayrshire

102

North Ayrshire

185

South Ayrshire

111

The Borders

274

Clackmannan

53

Dumbarton and Clydebank

96

Dumfries and Galloway

514

East Dunbartonshire

121

City of Dundee

187

City of Edinburgh

544

Falkirk

310

Fife

570

City of Glasgow

641

Highland

56

Inverclyde

83

North Lanarkshire

705

South Lanarkshire

560

East Lothian

162

Midlothian

115

West Lothian

536

Moray

64

Perthshire and Kinross

527

East Renfrewshire

106

Renfrewshire

183

Stirling

187

Western Isles

2

(This note is not part of the Order)

This Order makes provision for the valuation for financial years 1995-96 to 1999-2000 of certain lands and heritages occupied by British Gas plc. (“the prescribed class of lands and heritages”) (article 3).

The Order prescribes the aggregate amount of the rateable values of the prescribed class of lands and heritages for financial year 1995-96 at £53,343,087 and prescribes a formula for calculating the aggregate amount for each of the following four financial years (article 5). It also apportions the aggregate amounts among local authorities in accordance with the Schedules to the Order (article 6).

The Order provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for financial year 1995-96 (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 British Gas plc. (articles 7 to 10).