The Docks and Harbours (Rateable Values) (Scotland) Order 1990

Explanatory Note

(This note is not part of the Order)

This Order makes provision for the valuation for the financial year 1990-91 and any subsequent financial year of certain lands and heritages (“the prescribed class of lands and heritages”) occupied by a person (“an authority”) carrying on a dock or harbour undertaking under statutory powers, other than the British Waterways Board, The Forth Ports Authority and Caledonian MacBrayne Limited.

The Order provides for the valuation of the prescribed class of lands and herit ages occupied by an Authority for the financial year 1990-91 to be an amount equal to 9 per cent of the relevant income, as defined, of the undertaking during a 12 month period, and for any subsequent financial year to be an amount equal to 9 per cent of the adjusted income, as defined, of the undertaking for a 12 month period (Article 5).

The Order also provides for the apportionment, in appropriate cases, of the rateable value of the prescribed class of lands and heritages of each undertaking among different local authorities (Article 6).

The Order also provides that the non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages for the financial year 1990-91 and any subsequent financial year (Article 4).

The Order contains supplementary provisions and amends certain enactments relating to the valuation of the prescribed class of lands and heritages (Articles 7 to 11).

The Order also revokes the Docks and Harbours (Rateable Values) (Scotland) Order 1985 and the Docks and Harbours (Rateable Values) (Scotland) Amendment Order 1988 (S.I. 1985/588 and 1988/1220).