The Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995

Canals

3.—(1) Any lands and heritages in Scotland (other than the lands and heritages mentioned in paragraph (2) below) which would (apart from this Order) be treated as justifying separate entries in the valuation roll shall be treated as justifying only one such entry if—

(a) they are within a single new local government area;

(b) they are occupied by or, if unoccupied, owned by the British Waterways Board; and

(c) they comprise—

(i) waterways (including cuts and culverts, locks, gates, sluices, pumps, flood let-off valves, feeders, conduits, weirs, side ponds, ditches and drains);

(ii) aqueducts, basins, bridges, embankments, reservoirs and tunnels;

(iii) lighthouses, beacons, buoys, breakwaters, boat lifts and other structures designed to aid navigation;

(iv) docks, wharves, piers, jetties, pontoons, moorings, slipways, land and buildings used for the building, maintenance or floating storage of craft, or for the provision, maintenance or servicing of inland waterways (whether natural or artificial) and plant or machinery used in connection therewith;

(v) clay pits, dredging or other waste disposal tips; or

(vi) other land, buildings or structures, or parts of buildings or structures, used for the provision or servicing of facilities for traffic by, public access to, or enjoyment of, inland waterways (whether natural or artificial), or for ancillary purposes.

(2) The lands and heritages mentioned in this paragraph are lands and heritages—

(a) consisting of or comprising a dock or harbour undertaking carried on under authority conferred by or under any enactment;

(b) consisting of premises so let out as to be capable of separate assessment; or

(c) consisting of office premises or consisting of a car park used wholly or mainly in connection with office premises.