Statutory Instruments
RATING AND VALUATION
Made
16th July 1992
Coming into force
17th July 1992
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:
1.—(1) This Order may be cited as the Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1992 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 1992((2)).
2. In this Order, unless the context otherwise requires—
“the 1956 Act ” means the Valuation and Rating (Scotland) Act 1956((3));
“the 1975 Act ” means the Local Government (Scotland) Act 1975;
“crude”, “oil field”, “pipe-line”, “refinery” and “refining” have the meanings respectively assigned to them in section 12 of the Oil Taxation Act 1975((4));
“financial year” means the period of twelve months beginning with 1st April;
“initial storage of oil” does not include—
the storing of oil as part of or in conjunction with the operation of an oil refinery; or
conveying oil in a pipe-line;
“initial treatment of oil” means—
subjecting oil to any process of which the sole purpose is to enable the oil to be safely stored, safely loaded into a tanker or safely accepted by an oil refinery;
separating oil consisting of gas from other oil;
separating oil consisting of gas of a kind that is transported and sold in normal commercial practice from other oil consisting of gas;
liquifying oil consisting of gas of such a kind as aforesaid for the purpose of transporting it; or
subjecting oil to any process of which the purpose is to secure that oil disposed of crude has the quality that is normal for oil so disposed of from the oil field in question;
but does not include any activity carried on as part of, or in association with, the refining of oil not consisting of gas;
“net annual value” has the same meaning as in section 6(8) of the 1956 Act((5));
“oil” means—
any substance won from an oil field under the authority of a licence granted under the Petroleum (Production) Act 1934((6)), or
gas won from an area which is not under the jurisdiction of the Government of the United Kingdom;
“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.
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 which—
(a)are used wholly or mainly—
(i)for the purposes of initial storage of oil;
(ii)for the purposes of initial treatment of oil;
(iii)for the purposes of subjecting oil consisting of gas to any activity the sole or main purpose of which is to achieve physical separation or a chemical reaction in respect of that oil;
(iv)for the purposes of enabling the product of such a physical separation or chemical reaction as is referred to in sub-paragraph (iii) above to be stored or loaded into gas tankers;
(v)for the purposes of enabling the product of the initial storage or initial treatment of oil to be stored or loaded into oil or gas tankers; or
(vi)for any two or more of those purposes; and
(b)were first used for any of those purposes on or after 8th May 1975.
4. For the purposes of section 6(1) of the 1975 Act and in respect of the financial years 1992-93, 1993-94 and 1994-95, the rateable value of any lands and heritages which fall within the prescribed class of lands and heritages shall be the amount produced by deducting from the net annual value of those lands and heritages forty five per cent of that value.
5. The following amendments shall be made to the enactments specified in articles 6 to 9 below in their relation to the valuation of, and the levying of rates in respect of, the prescribed class of lands and heritages for the financial years 1992-93, 1993-94 and 1994-95.
6. In section 6(1) of the 1956 Act((7)), 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”.
7.—(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 Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1992 (hereinafter in this Act referred to as “the 1992 Order ”);”.
(2) 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 1992, any lands and heritages within the class of lands and heritages prescribed in the 1992 Order which were entered in the roll before the date of coming into force of that Order; and
(ggg)by entering therein any lands and heritages within the class of lands and heritages prescribed in the 1992 Order together with the rateable value thereof as ascertained in accordance with article 4 of that Order;”.
(3) In section 2(2)(a) of that Act, after the words “subsection (1)(a) ”, there shall be inserted the words “or (ggg)”.
8. Regulation 5(2) of the Non-Domestic Rates (Levying) (Scotland) Regulations 1992((8)) shall be amended by substituting, for sub-paragraph (c), the following sub-paragraph:—
“(c)the Industrial and Freight Transport (Rateable Values) (Scotland) Order 1992;”((9)).
9. In article 2 of the Industrial and Freight Transport (Rateable Values) (Scotland) Order 1992, the definition of “industrial lands and heritages ” shall be amended by deleting at the end of paragraph (a) the word “and ” and by inserting at the end of paragraph (b) the following:—
“and
(c)any lands and heritages which fall within the class prescribed in article 3 of the Oil Related and Petrochemical Plants (Rateable Values) (Scotland) Order 1992;”.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St. Andrew’s House,
Edinburgh
16th July 1992
This note is not part of the Order)
This Order makes provision for the valuation of certain oil related and petrochemical plants ( “the prescribed class ”) for financial years 1992-93, 1993-94 and 1994-95.
It provides that the rateable value of any lands and heritages which fall within the prescribed class should be an amount produced by deducting from the net annual value of those lands and heritages 45% of that value (article 4).
The Order also amends certain enactments relating to the valuation of, and the levying of rates in respect of, the prescribed class of lands and heritages (articles 5 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 1992.
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 amended by the Local Government Finance Act 1988 (c. 41), Schedule 12, paragraph 11 and 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 statutory powers under which this Order is made.
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.
Section 6(8) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6.
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.
S.I. 1992/642.
S.I. 1992/864.